Explanation:

The Veda says that God and soul exist together in a living body (Dvaasuparnaa…). Therefore, the medium of God is always a living body and not any inert item in the world. The bird represents a living item. God is beyond living and inert items. God can exhibit any property of any item because all items and properties of the world are generated from God alone. Hence, God exhibits the properties of life also, though He is beyond life. Hence, God and soul are treated as two living items or two living birds.