Bhagavatapurana 11.3.5

11.3.5

guṇair guṇān sa bhuñjāna ātma-pradyotitaiḥ prabhuḥ /
manyamāna idaṃ sṛṣṭam ātmānam iha sajjate //

5. V. The jiva, the lord of the body as he is, i. e., though not really bound by karma.

D. How is the Lord, though present in the senses, not subject to the experience of undesirable work of the senses? This is answered here.

D. The jiva is liable to the experience of the objects of sense through the senses that are directed by that omnipotent Lord who enjoys nothing but bliss for the very reason that He is omnipotent. The jiva wrongly thinks that the Supreme Lord is identical with the jiva conditioned by a body and therefore he forms attachments to the mundane life here and there lies condemned in the hell of darkness.