Very nice
The tree stands out, and I think that's what you tried to achieve with this picture. The background is a bit bland though. A sky, or some holy background to make it look like some holy tree would fit well IMO.
After a while I saw that the eyeball is made out of two different colours: red-ish and white. My monitor (or my eyes) aren't good enough to see that directly, but those details make it nice, and the red under the roots give it just a bit more of a realistic feeling.
The tree is drawn just great. I can imagine how time-consuming it has been to draw each leave apart, I don't see that anywhere else. The shadows
The trunk of the tree is very well done too. Lots of small roots is a great way to draw a tree. I see nothing wrong with that.
The shading seems a bit odd though. Why is there shading on the tree, but not on the eyeball? The light seems to come from the left if you look at the leaves, it seems to come from behind the viewer if you look at the intersection between the two trunks and it seems to come from every direction if you look at the eyeball.
These are just small points of improvement though, and the majority of the piece of art is just fine.
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