Shiva Purana
भोगः कर्मविपाकात्मा सुखदुःखात्मको मतः ॥ न च कर्म शिवो ऽस्तीति तस्य भोगः किमात्मकः ॥ २१ ॥
Enjoyment of pleasures is in the nature of the ultimate transformation of the Karmans either by way of happiness or by way of misery. There is no Karman in Śiva and hence of what nature can his enjoyment be?
english translation
bhogaH karmavipAkAtmA sukhaduHkhAtmako mataH ॥ na ca karma zivo 'stIti tasya bhogaH kimAtmakaH ॥ 21 ॥
hk transliteration by Sanscript