Tree of Jiva and Atman
The Tree of Jiva and Atman appears in the Vedic scriptures concerning the soul.
The Rig Veda samhita 1.164.20-22, Mundaka Upanishad 3.1.1-2, Svetasvatara Upanishad 4.6-7, and Annapurna Upanishad 4.32 speak of two birds, one perched on the branch of the tree, which signifies the body, and eating its fruit, the other merely watching.
Rig Veda samhita says:
The first bird represents a Jiva, or individual self, or soul. Shiva Samhita briefly presents the nature and function of Jiva. It says:
When the Jiva becomes distracted by the fruits, Jiva momentarily forgets the Lord and lover and tries to enjoy the fruit independently. This separating forgetfulness is maha-maya, or enthrallment, spiritual death, and constitutes the fall of the jiva into the world of material birth, death, disease and old age.
The second bird is the Paramatman, an aspect of God who accompanies every living being in the heart while she remains in the material world. He is the support of all beings and is beyond sensual pleasure.