KathaUpanishad

"Although the two birds are in the same tree, the eating bird is fully engrossed with
anxiety and moroseness as the enjoyer of the fruits of the tree. But if in some way or
other he turns his face to his friend who is the Lord and knows His glories -- at once the
suffering bird becomes free from all anxieties."
Although these two atman and paramatman are friends, Paramatman is still the master
and Atman is supposed to synchronise with the all pervading Spiritual Consciousness
which is the Paramatman. Forgetfulness of this relationship by the organ of the body the
Atman is the cause of his changing his position from one tree to another or from one
body to another. The jiva or soul is struggling very hard on the tree of the material body,
but as soon as he agrees to accept the other bird as the supreme spiritual master the
subordinate bird immediately becomes free from all pain and sufferings. This looking
back to the Creator is known as Brahmajnanam.
Madhava's Dvaita Vada (Principle of duality) speaks about two persons in this world,
the Mutable and the Immutable; the Mutable is all these things, while the Immutable is
the one who exists at the top of them, one is the Jivatman and the other, Paramatman.
Jivatman is chit, the sentient, and Paramatman is Isvara, both have the same attributes;
they are inseparably present together on the tree which is achit, the insentient, or the
gross Avidya component of existence. Jivatman and Paramatman are both seated in
the heart, the former is driven by the three modes of nature and acts, the latter simply
witnesses as though approving the former’s activities. The relationship between
Paramātmā, the Universal Self, and 'ātma, the Individual Self, is likened to the
indwelling God and the soul within one's heart. Paramatman is one of the many aspects
of Brahman. Paramatman is situated at the core of every individual jiva in the
macrocosm.
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