Text 27]
Prayers by the Demigods
163
“Besides this inferior nature, O mighty-armed Arjuna, there is a superior energy of Mine, which consists of all the living entities who are struggling with material nature and are sustaining the universe.” Although the material elements emanate from the Supreme Personality of Godhead, Kṛṣṇa, they are separated elements and are sustained by the living elements.
As indicated by the word  dvi-khagaḥ , the living elements within the body resemble two birds in a tree.  Kha  means “sky,” and  ga  means “one who flies.” Thus the word  dvi-khagaḥ  refers to birds. In the tree of the body there are two birds, or two living elements, and they are always different. In  Bhagavad-gītā  (13.3), the Lord says,  kṣetra-jñaṁ cāpi māṁ viddhi sarva-kṣetreṣu bhārata : “O scion of Bharata, you should understand that I am also the knower in all bodies.” The  kṣetra-jña , the owner of the body, is also called the  khaga , the living entity. Within the body there are two such  kṣetra-jñas —the individual soul and the Supersoul. The individual soul is the owner of his individual body, but the Supersoul is present within the bodies of all living entities. Such a thorough analysis and understanding of the bodily structure cannot be obtained anywhere but in the Vedic literature.
When two birds enter a tree, one may foolishly think that the birds become one or merge with the tree, but actually they do not. Rather, each bird keeps its individual identity. Similarly, the individual soul and the Supersoul do not become one, nor do they merge with matter. The living entity lives close to matter, but this does not mean that he merges or mixes with it ( asaṅgo hy ayaṁ puruṣaḥ ), although material scientists mistakenly see the organic and inorganic, or animate and inanimate, to be mixed.
Vedic knowledge has been kept imprisoned or concealed, but every human being needs to understand it in truth. The modern civilization of ignorance is simply engaged in analyzing the body, and thus people come to the erroneous conclusion that the living force within the body is generated under certain material conditions. People have no information of the soul, but this verse gives the perfect explanation that there are two living forces ( dvi-khaga ): the individual soul and the Supersoul. The Supersoul is present in every body ( īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati ), whereas the individual soul is situated only in his own body ( dehī ) and is transmigrating from one body to another.