First you will see a tree. You and the tree are becoming one. Whether we realize it or not, the process is the same when we see somebody or something for the first time.
In the end there is no distance and no difference between you and the tree.
But then, at some point the self comes back by commenting on that beautiful tree. This is the point where distance and difference between human and tree manifests again.
Even if one looks at the tree in a candid way, the feeling of distance and difference will remain. By going back to zero, we will be completely one with the tree.
The reflective layer will have disappeared, and there will neither be distance nor difference.