”Two friendly birds are compared to the soul and Supersoul living together in the tree of the material body. Between these two birds, one (the living entity) tastes the fruit of its acquired karma, while the other (the Supersoul) does not experience any of it but simply observes as a witness.”
dva suparna sayujii sakhaya
samanam vrksam parisasvajate
tayor anyah svadv atty
anasnann anyo abhicakasiti
PURPORT BY SRI KRSNA BALARAM SWAMIJI
The material body is compared to a tree in which two birds are perched. One of them is the conditioned soul and other is its friend, the Supersoul. The living entity, being bound by the Lord’s illusory energy, performs karma and enjoys its fruits and the Supreme Lord rewards the living entity according to its karma. This activity continues till the living entity becomes His devotee and performs devotional service. One may ask why such a beautiful body is compared to a dull tree? To this the Vyakarana Sastra states, vrksavat vrscate chidyate chedana yogyam sariram.
”The material body grows like a tree and is able to be cut or gets destroyed like a tree that is why it is compared to a tree.” When after enjoying material pleasure the living entity becomes a devotee of the Lord then the Supreme Lord extends His friendly guidelines about how to reach to Him. The same verse is found in the Mundaka Upanisad.
[Svetasvatara Upanisad, 4.6, KBS0025]