Bhagavad Gita 15.2

15.2 Below and above spread its branches, nourished by the Gunas; sense-objects are its buds; and below, in the world of men, stretch forth the roots, originating action.

The branches of this tree extend downward and upward, nourished by the three modes of material nature. The twigs are the objects of the senses. This tree also has roots going down, and these are bound to the fruitive actions of human society.