The banyan tree with its roots above and branches below is said to be eternal. Its leaves are the Vedic hymns; one who knows this tree is a knower of the Vedas.
The inverted Ashvattha tree symbolizes the material world, deeply rooted in illusion while drawing sustenance from the Supreme. This imagery sets the stage for understanding the transient nature of existence and the need to seek its ultimate reality rather than getting entangled in its branches.