Bhagavad Gīta Bhāshya and Tātparya
B.G 15.01
The auspicious Lord said:
They speak of the imperishable peepul tree having its roots above and branches below. Its leaves are the Vedas, i.e. knowledge; he who knows it is the knower of the Vedas.
Gīta Bhāshya 15.01
This chapter presents an understanding of the characteristics of the universal-society, and the means of transcending it. 'ūrdhva' - Lord Viṣṇu, is superior everywhere. Inferior branches are beings. The Vedas, i.e. knowledge, like leaves, are the cause of fruits.
This chapter presents an understanding of the characteristics of the universal-society, and the means to transcend it.
The word 'ūrdhva' in the context is Lord Viṣṇu.
"I am 'ūrdhva', i.e. elevated, purity, swift like a horse, immortal, possessing wealth and full of radiance."
- thus indeed is the Vedic testimonial.
The 'ūrdhva', i.e. elevated, is superior everywhere. 'adhaḥ', i.e. below, is inferior. Branches are beings. Tomorrow does not remain the same as today, hence the comparison to the peepul tree. At the same time it does not lose its essence. In the age of Brahma, as it was, so it remains everywhere, signifying immutability. The Vedas, i.e. knowledge, like leaves, are the cause of fruits. Indeed, there is no fruit production if there are no leaves.
Gīta Tātparya 15.01
Here, the union of consciousness and matter is declared to be a tree. The earth, the deity, is like clay, the insentient. Lord Hari, due to the superiority of the roots, is remembered as having roots above. From there, the inferior - 'mahat aham', i.e. the great ego principle, intellect - joined with elements, emerged. The branches are the Vedic hymns, and the leaves represent desires and liberation.
It elaborates on the topics touched on in the thirteenth chapter (13.06).
"Lord Hari is the distinct root of the world tree. The earth, possessing qualities such as sattva, represents both the conscious and unconscious aspects of nature, being the divine root. Here, the union of consciousness and matter is declared to be a tree. The earth, the deity, is like clay, the insentient. Lord Hari, due to the superiority of the roots, is remembered as having roots above. From there, the inferior - 'mahat aham', i.e. the great ego principle, intellect - joined with elements, emerged. The branches are the Vedic hymns, and the leaves represent desires and liberation."

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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