2.3.01
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.
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.
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).
Hari, who is without beginning and primarily immortal, is the chief immortal. He alone is the eternal essence of the world, flowing perpetually.
