जलं विष्णुर्जलत्वेन विष्णुरेव रसो महान् । तस्माद्वृक्षगतो विष्णुश्चातुर्मास्येऽघनाशनः
jalaṃ viṣṇurjalatvena viṣṇureva raso mahān | tasmādvṛkṣagato viṣṇuścāturmāsye'ghanāśanaḥ
水は水としてのヴィシュヌであり、ヴィシュヌご自身こそ大いなる精髄(ラサ)である。ゆえに樹に宿るヴィシュヌは、ことにチャートゥルマーシャ(Cāturmāsya)の時、罪を滅する者となる。
Skanda (deduced; not explicit in snippet)
Type: kshetra
Scene: A pilgrim at a tīrtha recognizes Viṣṇu in shimmering water; nearby an Aśvattha stands as a living shrine during the rainy-season vow (Cāturmāsya).
The chapter links devotion, ecology, and theology: recognizing Viṣṇu in water and in the tree makes Aśvattha-sevā a direct means of agha-nāśa (sin-destruction).
The living ‘tīrtha’ is the tree where Viṣṇu abides; the merit is heightened in the sacred season of Cāturmāsya.
No new ritual is specified; it reinforces that Aśvattha worship/service in Cāturmāsya is especially efficacious for removing sin.