2 Some of its branches extend upwards (in the planets of the demigods and celestial beings), some of the branches extend downwards (in the planets of the humans, animals, and lower species), and its mature (three modes of) nature and aim and object (of sound, smell, touch, taste, and form) are its fresh, young shoots. Some aerial roots also extend downwards, to take root in the land of exploitation, within the human plane. Commentary 15.02

3, 4 In the human plane, that inverted form of the Banyan tree representing this material world cannot be known, and its origin, end, and foundation cannot be perceived (except by the means of Vedic knowledge). From the association of true saints, one acquires the sharp axe of intense detachment from the mundane. Using this weapon to chop down that illusory Banyan tree (of one's own mundane existence) which is stubbornly rooted in aversion to the Supreme Lord, one attains to the plane of no return, which is none other than the lotus-feet of the Lord. Then, by the method of exclusive, uninterrupted devotion, one should approach for shelter the holy lotus feet of the Supreme Lord Visnu, and pray, "I am now surrendering unto that Original Person, the Supreme Lord of all, from whose deluding potency (maya) this perpetual tree of the material world has emanated and expanded."

5 Devoid of vanity and delusion, aloof to unholy company, dedicated to realization of the eternal self, free from lusty desire, liberated from the joys and sorrows of duality, and liberated from ignorance, those surrendered souls reach the supreme destination.

6 My supreme holy abode is that place which the surrendered souls reach, never to return again. Neither sun, nor moon, nor fire nothing can illuminate that all-illumi- nating supreme abode.

7 The soul is a part of Me (as My separate fragmental particle or potency). Although he is eternal, he acquires the mind and five perceptual senses, which are parts of material nature (as creations of maya, My deluding potency).

8 The soul (jiva) is the proprietor of the body and its paraphernalia. When he departs from the body, he carries all these senses to enter into another body, just as the air carries the fragrance of a flower.

9 Adopting the fleshy ear, eye, skin, tongue, and nose, and also accepting the subtle mind, this soul exploits the sense objects sound, form, touch, taste, and smell.

10 Foolish men cannot perceive anything of the soul's departure from the body, residence within the body, or his exploitation of sensual objects. However, those endowed with eyes of wisdom are able to observe the entire operation.

11 Even some assiduous yogis can actually see the soul present within the body. But foolish persons of impure heart can never see the soul, despite their endeavors.

12 That effulgence which emanated from the sun and illuminates the whole universe, and which is present within the moon and within fire you should surely know that to arise from My personal effulgence.

13 Appearing within the soil of the Earth, I maintain all beings by My potency; and in the form of the nectarean moon, I nourish all the crops (such as rice and barley).

14 Entering into the body of the living being as the power of digestion, I digest the four types of eatables (chewed, sucked, licked, and drunk), by the agency of the ascending and descending vital airs.

15 I am situated (as the Supersoul) within the heart of all souls, and from Me arises the soul's remembrance, knowledge, and the dissipation of both (according to his karma, or action in the mundane plane). I am the exclusive knowable (ecstatic) principle of all the Vedas. I am the author of the Vedanta Vedavyasa, the expounder of the knowable meaning of the Vedas. And certainly I am the knower of the purport of the Vedas.

16 In this world, there are two kinds of souls: the fallible and the infallible. All being from Lord Brahma down to the lowest stationary life-forms are known as fallible (as they have deviated from their intrinsic nature). But the personalities who are eternally situated in their divine nature are known as infallible (personal associates of the Lord).

17 But totally distinct from both these types of souls, there is a Supreme Person who is known as Paramatma, the Supersoul. He is the Supreme Lord. Entering into the three worlds in His eternal form, He maintains all beings in the universe.

18 Because I am transcendental to the fallible souls and also superior to My infallible eternal associates, My glories are sung in the world and in the scriptures as Purusottama, the Supreme Person.

19 O Bharata, one who unmistakably knows Me in My eternal, all-conscious, ecstatic form as that Supreme Person, is the perfect knower of full-fledged theism, and he worships Me in all respects (in the devotional flavors of peacefulness, servitorship, friendship, parenthood, and consorthood).

20 O purehearted Arjuna, I have thus explained to you this most hidden treasure of all the scriptures. O Bharata, embracing this nectar in the core of their hearts, the virtuous souls revel in the perfection of supreme success.