The Enjoyer of Sacrifices, Charities, Austerities is Bhagwaan

In Bhagavad Gita Chapter 9, Bhagwaan says -
"Api chetsuduraachaaro bhajate maam anayabhaak,
saadhureva sa mantavyah, samyagvyavasito hi sah" (Gita 9/30).
Even the worst of worst sinner, if he turns towards Me, with a firm conviction and aim, and with exclusive sentiments remembers Me, then he should be considered a "sadhu" (ascetic). He will very quickly become a righteous person, and he will attain eternal peace (Gita 9:30-31).

This chapter is "Raajvidyaa" - Science of Sovereigns and "Raajguhya" - Royal Secrets. It is the knowledge of all knowledge, and the most confidential (needing protection) and best of all.

In here Bhagwaan says -
"Ananyaascintayanto maam ye janaah paryupaasate;
tesaam nityaabhiyuktaanaam yogaksemam vahaamyaham" (Gita 9:22)

"To those men, who worship Me alone, thinking of none but Me, who are
ever-devout, I make provisions to protect what they have and I also provide them with all the necessities that are required." (Gita 9:22)

Bhagwaan also says - He who worships other demi-gods, he too is worshiping Me alone, though he may not know it. Just like when rain falls and all the little droplets of rain eventually merge with the Ocean alone, similarly, all those that are worshipping other demi-gods, they too are worshipping Me alone, as there is nothing besides Me.

All the sacrifices (yagya), all charities (daan), all austerities (tapas), visits to holy places (tirth), all religious observances (vrat), all karmas (actions) all that is done in accordance to My command (agyaa), has come from Me (Bhagwaan), and the enjoyer and experiencer (bhokta) of these is also Me (Bhagwaan). But he who does not recognize (know) My true Nature (tattva), by accepting something else, creates an obstruction (aadh) in his spiritual progress. However, if he does not conjecture up something else, then in all relations the enjoyer / experiencer (bhoktaa) is Bhagwaan only. It is due to forgetfulness that he relates (engages in dealing) improperly with the world. In all relations, if he is constantly aware of this point, then he will never behave improperly with others or harm anyone.

Bhagwaan says - "Sarvasya chaaham hredi sannivishtho" (Gita 15:15). "I reside in the hearts of all beings" (Gita 15:15) Therefore if one is misbehaving with another, then they are misbehaving with Bhagwaan, because the consciousness, the sentient (chetan) within every being is Bhagwaan Himself. It is Bhagwaan alone who is the recepient of the worship, respect and reverence as well. "Ishvar sarva bhootaanaam hrdeshe'rjun tisthati." (Gita 18:61). "O'Arjuna, Ishvar resides in the hearts of all beings."

Bhagwaan also says - "Mamaivaamso jivaloke jeevabhootah sanaatanah" (Gita 15:7). "In this world, the Self (Atma) becomes an embodied Soul (jeev), though being a part of My Eternal Self (Paramatma, Supreme Consciousness) ." In reality it is only Paramatma. It is Paramatma's worship (pujan) that is taking place. And if pain and suffering is being caused to another, it is Bhagwaan (God) who is recipient of that suffering. Bhagwaan has also said that even if penance (starvation etc) of the body is done which is not in accordance to the scriptures, then that penance too is causing pain and suffering to Me alone who resides in the body. Such tendencies of extreme penance and austerities of the body should be understood as being demoniac in nature, because it is Bhagwaan residing in all beings.