"The impersonalist philosophers, who wish to maintain that the Absolute Truth is without senses, cannot comprehend this verse of Bhagavad-gītā. To them, it is either a metaphor or proof of the mundane character of Kṛṣṇa, the speaker of the Bhagavad-gītā. But, in actuality, Kṛṣṇa, the Supreme Godhead, has senses, and it is stated that His senses are interchangeable; in other words, one sense can perform the function of any other. This is what it means to say that Kṛṣṇa is absolute. Lacking senses, He could hardly be considered full in all opulences. In the Seventh Chapter, Kṛṣṇa has explained that He impregnates the living entities into material nature. This is
done by His looking upon material nature. And so in this instance, Kṛṣṇa's hearing the devotee's words of love in offering foodstuffs is wholly identical with His eating and actually tasting. This point should be emphasized: because of His absolute position, His hearing is wholly identical with His eating and tasting. Only the devotee, who accepts Kṛṣṇa as He describes Himself, without interpretation, can understand that the Supreme Absolute Truth can eat food and enjoy it."
BG 9.26, Translation and Purport