The Vedas, like the Muṇḍaka Upaniṣad, as well as the Śvetāśvatara Upaniṣad, 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 (Kṛṣṇa) 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. Kṛṣṇa is the witnessing bird, and Arjuna is the eating bird. Although they are friends, one is still the master and the other is the servant.

(BG 2.22 purport)