Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
2.3.01
ऊर्ध्वमूलोऽवाक् शाखः एषोऽश्वत्थः सनातनः। तदेव शुक्रं तद्ब्रह्म तदेवामृतमुच्यते। तस्मिन् लोकाः श्रिताः सर्वे तदु नात्येति कश्चन॥ एतद्वैतत् ॥१॥
ūrdhvamūlo'vāk śākhaḥ eṣo'śvatthaḥ sanātanaḥ। tadeva śukraṃ tadbrahma tadevāmṛtamucyate। tasmin lokāḥ śritāḥ sarve tadu nātyeti kaścana॥ etadvaitat ॥1॥
[ऊर्ध्वमूलः (ūrdhvamūlaḥ) - with roots above; अवाक् (avāk) - downward; शाखः (śākhaḥ) - branches; एषः (eṣaḥ) - this; अश्वत्थः (aśvatthaḥ) - aśvattha tree; सनातनः (sanātanaḥ) - eternal; तत् (tat) - that; एव (eva) - indeed; शुक्रं (śukraṃ) - bright; तत् (tat) - that; ब्रह्म (brahma) - Brahman; तत् (tat) - that; एव (eva) - indeed; अमृतम् (amṛtam) - immortal; उच्यते (ucyate) - is said; तस्मिन् (tasmin) - in that; लोकाः (lokāḥ) - worlds; श्रिताः (śritāḥ) - are situated; सर्वे (sarve) - all; तत् (tat) - that; उ (u) - indeed; न (na) - not; अत्येति (atyeti) - transcends; कश्चन (kaścana) - anyone; एतत् (etat) - this; व (vai) - indeed; तत् (tat) - that;]
The eternal 'aśvattha', i.e fig tree, has its roots above and branches below. It is said to be bright; it is Brahman, and it is immortal. All the worlds are situated in it, and no one transcends it. This is indeed that.
Bhāṣya 2.3.01
A testimonial from Purana is provided where the sacred fig tree, literally named 'aśvatthaḥ', i.e. Horse-tree, is described as Lord Hari, because it pervades, serves as food, and flows perpetually. He alone is the eternal essence of the world.
सर्वोच्चो भगवान् विष्णु: मूलं भूमिवदस्य तु। जगदाख्यस्य वृक्षस्य शाखा देवास्ततोऽवमाः॥
sarvocco bhagavān viṣṇuḥ mūlaṃ bhūmivadasya tu। jagadākhyasya vṛkṣasya śākhā devāstato'vamāḥ॥
[सर्वोच्चः (sarvoccaḥ) - highest; भगवान् (bhagavān) - Lord; विष्णुः (viṣṇuḥ) - Vishnu; मूलम् (mūlam) - root; भूमिवदस्य (bhūmivadasya) - of the earth-like; तु (tu) - indeed; जगदाख्यस्य (jagadākhyasya) - of the world-named; वृक्षस्य (vṛkṣasya) - of the tree; शाखाः (śākhāḥ) - branches; देवाः (devāḥ) - gods; ततः (tataḥ) - then; अवमाः (avamāḥ) - lower;]
The highest Lord Vishnu is indeed the world-named tree, whose root is said to be Earth. Its branches and lower branches are various gods.
वृक्षमूलं रमादेवी सोऽश्व आशुगतेर्हरिः। तद्व्याप्तत्वात् तदन्नत्वात् अश्वत्थोऽयं प्रकीर्तितः॥
vṛkṣamūlaṃ ramādevī so'śva āśugaterhariḥ। tadvyāptatvāt tadannatvāt aśvattho'yaṃ prakīrtitaḥ॥
[वृक्ष (vṛkṣa) - tree; मूलं (mūlaṃ) - root; रमा (ramā) - Lakshmi; देवी (devī) - goddess; सः (saḥ) - he; अश्व (aśva) - horse; आशुगतेः (āśugateḥ) - swift-moving; हरिः (hariḥ) - Vishnu; तत् (tat) - that; व्याप्तत्वात् (vyāptatvāt) - due to pervading; तत् (tat) - that; अन्नत्वात् (annatvāt) - due to being food; अश्वत्थः (aśvatthaḥ) - sacred fig tree; अयम् (ayam) - this; प्रकीर्तितः (prakīrtitaḥ) - is proclaimed;]
The root of the tree is considered to be the goddess Lakshmi, and the swift-moving horse, the tree, is Lord Hari. Because it pervades and serves as food, this is known as the sacred fig tree, i.e. Horse-tree (aśvatthaḥ).
प्रवाहतस्त्वनादिश्च मुख्यतस्त्वमृतो हरिः। मुख्यामृतः स एवैको जगन्नित्यं प्रवाहतः॥
pravāhatastvanādiśca mukhyatastvamṛto hariḥ। mukhyāmṛtaḥ sa evaiko jagannityaṃ pravāhataḥ॥
[प्रवाहतः (pravāhataḥ) - by the flow; अनादिः (anādiḥ) - without beginning; च (ca) - and; मुख्यतः (mukhyataḥ) - primarily; अमृतः (amṛtaḥ) - immortal; हरिः (hariḥ) - Hari; मुख्य (mukhya) - chief; अमृतः (amṛtaḥ) - immortal; सः (saḥ) - he; एव (eva) - indeed; एकः (ekaḥ) - one; जगन्नित्यम् (jagannityam) - eternal world; प्रवाहतः (pravāhataḥ) - by the flow;]
Hari, who is without beginning and primarily immortal, is the chief immortal. He alone is the eternal essence of the world, flowing perpetually.

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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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