गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

sambhoga—of enjoyment; prāptir—attainment; iti—thus; cet—if; na—not;
vaiśeṣyāt—because of the difference.
If it is said that (the Paramātmā in the heart also) experiences (the pains and)
pleasures (of the material body), then I say no because there is a great difference
(between Him and the jīva).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the word sambhoga the prefix sam means "with" as it also does in the word
samvāda (with+words=conversation). Therefore this sūtra states that the Supreme
Personality of Godhead does not enjoy with (the jīva). Why? Because there is a
difference between them. This is the meaning: mere contact with a certain body
does not by itself bring suffering and enjoyment. Being under the dominion of
karma is the real cause of material suffering and enjoyment. The Supreme
Personality of Godhead is not under the power of the law of karma. This is
described in the Muṇḍaka Upaniṣad (3.1.1): anaśnann anyo 'bhicākaśīti (Two birds
sit in the metaphorical tree of the material body. One bird eats. The other bird
does not eat, but only looks) and in the Bhagavad-gītā (4.14), where Lord Kṛṣṇa
says: na māṁ karmāṇi limpanti na me karma-phale spṛhā (There is no work that
affects me; nor do I aspire for the fruits of action).
Adhikaraṇa 2
The Eater is Brahman
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Viṣaya: The Kaṭha Upaniṣad (1.2.25) says:
yasya brahma ca kṣātraṁ ca
ubhe bhavataḥ odanaḥ
mṛtyur yasyopasecanaṁ
ka itthā veda yatra saḥ
"There is a person for whom the brāhmaṇas and kṣatriyas are food and death is
the sauce. Who knows where this person is?"
Saṁśaya: Here the words odana (food) and upasecana (sauce) indicate an eater.