जलं विष्णुर्जलत्वेन विष्णुरेव रसो महान् । तस्माद्वृक्षगतो विष्णुश्चातुर्मास्येऽघनाशनः
jalaṃ viṣṇurjalatvena viṣṇureva raso mahān | tasmādvṛkṣagato viṣṇuścāturmāsye'ghanāśanaḥ
जल हे जलरूपानेच विष्णु आहे आणि विष्णुच महान रसतत्त्व आहे। म्हणून वृक्षात वास करणारा विष्णु, विशेषतः चातुर्मास्यात, पापांचा नाश करतो।
Skanda (deduced; not explicit in snippet)
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.