SB 11.22.50
taror bija-vipakabhyam
yo vidvañ janma-samyamau
taror vilaksano drasta
evam drasta tanoh prthak
Translation:
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.
Purport:
As a reference to trees, vipaka indicates the final transformation called death. In reference to other types of plants such as rice, vipaka 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.