Krishna introduces one of the most famous metaphors in the Gita: the upside-down Banyan tree (aśvatthaṁ). The roots of this tree are positioned upward (ūrdhva-mūlam), representing the spiritual world and the Supreme, while the branches extend downward (adhaḥ-śākham), representing the material universe. He declares this cosmic tree to be imperishable (avyayam) in its cyclical nature. The leaves of this tree are the Vedic hymns (chandāṁsi) that elevate one to higher planets. Finally, Krishna states that anyone who truly understands the nature of this upside-down tree is the ultimate knower of the Vedas (veda-vit).