Bhagavad Gīta Bhāshya and Tātparya
B.G 15.01
śrībhagavānuvāca
The auspicious Lord said:
ūrdhvamūlamadhaḥśākhaṃ aśvatthaṃ prāhuravyayam। chandāṃsi yasya parṇāni yastaṃ veda sa vedavit ॥1॥
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 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.
trayodaśādhyāyoktaṃ vivicya darśayati-
It elaborates on the topics touched on in the thirteenth chapter (13.06).
"pṛthaṅg mūlaṃ haristvasya jagadvṛkṣasya bhūmivat। sattvādi-yukte cidacitprakṛtī mūlabhāgavat॥ Atrāpi cidacid-yogo vṛkṣavat samprakīrtitaḥ। Pṛthivī devatāvat taddharirmṛdvadacetana। Uttamatvāttu mūlānāmūrdhvamūlastvayaṃ smṛtaḥ। Nīcāstato mahadahambuddhayo bhūtasaṃyutāḥ। Śākhāḥ chandāṃsi parṇāni kāmamokṣaphale hyataḥ॥ ॥1॥
"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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