Actually, receiving and giving pleasure can make one feel comfortable and relax. I see them as being the same.I can't be the only person who wonders why Kimochīi is consistently translated in English to "comfortable" instead of "feels good". There's a big difference in English between being "comfortable" and "feeling good".
Sitting in my recliner with my feet up feels comfortable. Getting my dick sucked feels good (or, more likely, great!).