तरोर्विलक्षणो द्रष्टा एवं द्रष्टा तनो: पृथक् ॥ ५० ॥
yo vidvāñ janma-saṁyamau
taror vilakṣaṇo draṣṭā
evaṁ draṣṭā tanoḥ pṛthak
taroḥ — of a tree; bīja — (birth from) its seed; vipākābhyām — (destruction subsequent to) maturity; yaḥ — one who; vidvān — in knowledge; janma — of birth; saṁyamau — and death; taroḥ — from the tree; vilakṣaṇaḥ — distinct; draṣṭā — the witness; evam — in the same way; draṣṭā — the witness; tanoḥ — of the material body; pṛthak — is separate.
One who observes the birth of a tree from its seed and the ultimate death of the tree after maturity certainly remains a distinct observer separate from the tree. In the same way, the witness of the birth and death of the material body remains separate from it.
As a reference to trees, vipāka indicates the final transformation called death. In reference to other types of plants such as rice, vipāka indicates the stage of maturity, in which death also occurs. Thus by common observation one can understand the actual position of one’s material body and one’s own position as the transcendental observer.