Bhagavatapurana 11.11.7

11.11.7

ātmānam anyaṃ ca sa veda vidvān apippalādo na tu pippalādaḥ /
yo 'vidyayā yuk sa tu nitya-baddho vidyā-mayo yaḥ sa tu nitya-muktaḥ //

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.