Bhoktā — The True Enjoyer
Bhoktā (Sanskrit: bhuj = to enjoy/experience; 'the one who enjoys') is a fundamental theological term distinguishing the true enjoyer (Bhagavān) from the apparent enjoyer (the jīvātmā that falsely believes itself to be the independent subject of all experience).
Bhagavān as the Ultimate Bhoktā: The Bhagavad Gītā (5.29) declares: 'Bhoktāraṃ yajña tapasāṃ sarva loka maheśvaram' — 'knowing Me as the enjoyer of all sacrifices and austerities, the great Lord of all worlds.' Bhagavān is the ultimate bhoktā — the one for whom the entire creation exists, whose delight is expressed in and through all existence.
The Jīva's Claim to Bhoktṛtva: The jīvātmā's belief that it is the independent enjoyer — 'I enjoy this food; I enjoy this relationship; this pleasure is mine' — is a consequence of ahankāram and viparīta jñānam. In reality, the jīvātmā's enjoyment is derivative and secondary; it enjoys only what Bhagavān allows, within Bhagavān's world, as part of Bhagavān's creation.
Bhoktā and Bhogya: The theological pair is bhoktā (enjoyer) and bhogyam (the object of enjoyment). In the highest Śrī Vaiṣṇava understanding, the jīvātmā itself is bhogyam — the object of Bhagavān's delight. This is not degrading — it is the soul's highest honour: to be the object of Bhagavān's love and delight.
Resolution of the Confusion: When the jīvātmā correctly recognises Bhagavān as the true bhoktā and itself as the śeṣa (servant), all karma arising from ego-driven 'enjoyment' ceases. 'Acting for His enjoyment, not mine' is the key shift in consciousness that makes kaiṅkaryam possible.