Sumptuous could be used to describe a room appointed with the finest furniture, a lush orchestra playing a beautiful symphony, or a meal meant for a king. Sumptuous describes something that costs a lot and imparts sensory pleasure.
Sumptuous comes from the Latin sumptus which means expensive. Sumptus is related to sumere which means to consume. The word sumptuous carries both meanings with it. It is a pricey, high quality thing that's meant to be consumed or enjoyed. You wouldn't use sumptuous to describe a tractor, even if it has leather seats and cost more than your house.