Bhagavad Gīta Bhāshya and Tātparya
B.G 15.02
अधश्चोर्ध्वं प्रसृतास्तस्य शाखा गुणप्रवृद्धा विषयप्रवालाः। अधश्च मूलान्यनुसन्ततानि कर्मानुबन्धीनि मनुष्यलोके ॥२॥
The branches of this tree extend both upwards and downwards, nourished by the qualities (i.e. goodness, passion, and ignorance), with sense objects as their sprouts. Its roots also spread below, binding the being as per one's actions, in the human world.
Gīta Bhāshya 15.02
In the unmanifest form as well, elements exist subtly within the body, is indicated by - 'below and above, they spread'. The 'guṇa' i.e. qualities mentioned are goodness and others. The analogy of perceiving objects as pleasures only is indicated by the phrase 'sense objects as sprouts'. The roots are various divine forms. Indeed, the Lord dispenses results based on actions alone - 'karmānubandhīni', i.e. 'binding as per the actions'.
अव्यक्तेऽपि सूक्ष्मरूपेण सन्ति शरीरादौ भूतानि इति अधश्चोर्ध्वं प्रसृताः। गुणैः सत्त्वादिभिः। प्रतीति मात्रसुखत्वात् प्रवालाः विषयाः। मूलानि भगवद्रूपादीनि। भगवानपि कर्मानुबन्धेन हि फलं ददाति।तथा च भाल्लवेयशाखायाम्-
In the unmanifest form as well, elements exist subtly within the body, is indicated by the verse - 'adhaścordhvaṃ prasṛta', below and above, they spread. The qualities mentioned are goodness and others. The analogy of perceiving objects as pleasures only is indicated by the phrase 'sense objects as sprouts'. The roots are various divine forms. Indeed, the Lord dispenses results based on actions alone. This is also mentioned in the Bhāllaveya Vedic branch:
"ब्रह्म वा अस्य पृथङ्ग्मूलं प्रकृतिः समूलम्। सत्त्वादयोऽर्वाचीनमूलम्। भूतानि शाखाः। छन्दांसि पर्णानि। देवनृतिर्यञ्चश्च शाखाः। पत्रेभ्यो हि फलं जायते। मात्राः शिफाः। मुक्तिः फलं अमुक्तिः फलम्। मोक्षो रसः अमोक्षो रसः। अव्यक्ते च शाखाः व्यक्ते च शाखाः। अव्यक्ते च मूलं व्यक्ते च मूलम्। एषोऽश्वत्थो गुणालोलपत्रो न स्थीयते न न स्थीयते। न ह्येष कदाचनान्यथा जायते नान्यथा जायते॥"
"Brahman is its root, and Prakrti its distinct root. Qualities like sattva have recent roots. Beings are branches. Vedic meters are leaves. Divine dance and sacrifice are branches. Indeed, fruit is born from leaves. Measures are fibers. Liberation is a fruit; non-liberation is a fruit. Release is essence; non-release is also the essence. The unmanifest and manifest are branches. The unmanifest and manifest are roots as well. This sacred fig tree with qualities as trembling leaves does not stand, nor does it not stand. Indeed, this is never otherwise born, nor otherwise born."
इति ॥२॥
- stated thus.
Gīta Tātparya 15.02
The effect is situated in the causes; pervaded in the effects is the cause. The branches and roots are mutually continuous indeed. Objects are perceived as sprouts due to their visibility.
"कारणेषु स्थितं कार्यं व्याप्तं कार्येषु कारणम्। अन्योन्यसन्तताः शाखा मूलानि च सदैव तु। विषयाः दर्शनीयत्वात् प्रवालसद्रुशाः मताः।"
"The effect is situated in the causes, pervaded in the effects is the cause. The branches and roots are mutually continuous indeed. Objects are perceived as sprouts due to their visibility."

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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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