Bhoga means "enjoyment," and our enjoyment comes from understanding our position as the enjoyed. The real enjoyer is the Supreme Lord, and we are enjoyed by Him.

An example of this relationship can be found in the material world between the husband and the wife: the husband is the enjoyer (purusa), and the wife is the enjoyed (prakrti). The word prakrti means "woman." Purusa, or spirit, is the subject, and prakrti, or nature, is the object. The enjoyment, however, is participated in both by the husband and the wife. When actual
enjoyment is there, there is no distinction that the husband is enjoying more or the wife is enjoying less. Although the male is the predominator and the female is the predominated, there is no division when it comes to enjoyment. On a larger scale, no living entity is the enjoyer.

(From Beyond Birth and Death, Chapter One: We Are Not These Bodies)