जलं विष्णुर्जलत्वेन विष्णुरेव रसो महान् । तस्माद्वृक्षगतो विष्णुश्चातुर्मास्येऽघनाशनः
jalaṃ viṣṇurjalatvena viṣṇureva raso mahān | tasmādvṛkṣagato viṣṇuścāturmāsye'ghanāśanaḥ
நீர் நீருருவில் விஷ்ணுவே; விஷ்ணுவே மகா ரசத் தத்துவம். ஆகவே மரத்தில் உறையும் விஷ்ணு, குறிப்பாக சாத்துர்மாஸ்யத்தில், பாவநாசகர் ஆவார்.
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.