Bhagavatapurana 11.11.6

11.11.6

suparṇāv etau sadṛśau sakhāyau yadṛcchayaitau kṛta-nīḍau ca vṛkṣe /
ekas tayoḥ khādati pippalānnam anyo niranno 'pi balena bhūyān //

6. V. In a body are present both the jīva and Paramatman like unto two birds having two excellent wings, having similar good qualities related to each other as the benefitted and benefactor; In that tree their nest is the heart, the former eats the fruit of the tree i. e., the objects of sense, the latter Paramatman does not subsist on anything, is still unlimited in strength.

_Note._ V. The wings of the jīva are righteous merit and demerit. The two wings of the Supreme Being are absolute destitution of defects and the embodiment of absolute destitution of defects and the embodiment of absolute excellence.

D. Both jīva and the lord are Suparnas. The Lord being the protector and perfect Being and the jīva well protected. Both alike as intelligent Beings. Both are in the same tree of the body according to the will of the Lord Himself who guides the jīva in working out his destiny and therefore they are friends. The jīva eats the fruit of his karma. The Lord has no fruit of karma to eat and is only in the eternal realisation of blissful nature. His strength is not due to what he might subsist on; the Lord who does not eat the fruit of karma is Omniscient, knows Himself as well as the other; whereas the jīva does not and cannot without His Grace. The jīva is blind under nescience, does not realise the Lord.