Five Things Paramatma Witnesses

"The Vedas, like the Mundaka Upanishad, as well as the Shvetashvatara Upanishad, compare the soul and the Supersoul to two friendly birds sitting on the same tree. One of the birds (the individual atomic soul) is eating the fruit of the tree, and the other bird (Krishna) is simply watching His friend. Of these two birds—although they are the same in quality—one is captivated by the fruits of the material tree, while the other is simply witnessing the activities of His friend." (Shrila Prabhupada, Bhagavad-gita, 2.22 Purport)