- The material world is compared to an inverted banyan tree with roots upward and branches downward
- The roots represent Brahman (the spiritual source), branches are the material manifestations
- The leaves are the Vedic hymns; one who knows this tree knows the Vedas
- This tree must be cut down with the axe of detachment to achieve liberation
- Once cut, one should surrender to the Supreme from whom this ancient activity has expanded
"The real form of this tree cannot be perceived in this world. No one can understand where it ends, where it begins, or where its foundation is. But with determination one must cut down this strongly rooted tree with the weapon of detachment." (Verse 3)