The Upanishads state that there are two birds, the Jivatma and the Paramatma that sit on the tree called the body. One bird eats the fruit of that tree while the other simply looks on as a witness. But, the wonder is that the two birds are in reality one, though they may appear as two. They cannot be separated since they are two aspects of the same reality. Steam in the air may be invisible, but it is of the same nature as ice which is solid. Niraakara (the formless aspect of the Divine) and the Saakara (the manifest Divinity ) are just two ways in which the One projects itself.
Sairam