Bhagavatapurana 11.11.8

11.11.8

deha-stho 'pi na deha-stho vidvān svapnād yathotthitaḥ /
adeha-stho 'pi deha-sthaḥ kumatiḥ svapna-dṛg yathā //

_Note._ D. In the light of many authorities, for instance (Brahma Sutras—) the Lord cannot be said to be without any enjoyment. Only He has no enjoyment of what is bad or evil. On the other hand He must be admitted to be enjoying everything excellent. 8. He who has Vidya or correct understanding is not conditioned by body, though he is in the body like a man that has risen from dreams. But he who has a wrong notion is conditioned by a body even in the absence of it like one in the dreaming state.

8. *Note.* Risen out of dreams the person ceases to regard the body in the dreaming state as his own or self, but while dreaming he regards it as such, so the former is taken to illustrate a jiva who has no attachment to the body under the latter the ignorant man having attachment to the body.

D. The omniscient Lord, though present in the body is not one conditioned by it, for He has no attachment. He is not liable to the experience of miseries and other evils even as one who has risen from dreams does not experince the painful states due to the body in dreaming state, whereas the jiva of wrong notions full of attachments though distinct from the body is like one dreaming, liable to experience pain and pleasure and the like.