Kṛṣṇa says, patraṁ puṣpaṁ phalaṁ toyaṁ yo me bhaktyā prayacchati (BG 9.26): "A leaf, a flower, fruit and liquid, milk or water, all these things within these categories, whatever a devotee offers Me in love and devotion, I eat." Kṛṣṇa says. Kṛṣṇa is not hungry, neither He is dependent on your supply of foodstuff. No. But still, Kṛṣṇa has become your guest. Just like you have brought Kṛṣṇa here. He is very kind. Because you are devotees, you want to serve Kṛṣṇa, Kṛṣṇa has come in your temple in a form which you can very easily serve. Kṛṣṇa does not require your service, but He is so kind that He is accepting your service. You are bathing the Deity, you are dressing the Deity, offering flowers, garland, and whatever preparation you can make, you are offering Kṛṣṇa. So Kṛṣṇa has accepted your service in a form which you can handle. That is His mercy. And if you want to serve Kṛṣṇa in His gigantic form, universal form, you do not know where to catch Him. That is not possible. Kṛṣṇa showed His gigantic form to Arjuna, and he was terrified, "Please again become in Your original Kṛṣṇa form." Even Arjuna, who is always constant companion of Kṛṣṇa, friend, he was also terrified by His gigantic universal form.
So Kṛṣṇa is greater than the greatest and the smaller than the smallest. That is Kṛṣṇa's greatness. Here in the material world, a thing which is very big, it cannot become small. But Kṛṣṇa, because He is the almighty God, He can become the greater than the greatest and the smaller than the smallest. Ye yathā māṁ prapadyante tāṁs tathaiva bhajāmy aham (BG 4.11).
So Kṛṣṇa is bhoktā and we are bhogya. It is not our position that we become Kṛṣṇa and become bhoktā. No. That is wrong conception.