विष्णुसहस्रनाम स्तोत्र (महाभारत अनुशासन पर्व - जगद्गुरु आदि शंकराचार्य भाष्य सानुवाद सटीक)

60 VISHNU SAHASRANAMA
195. Of excellent austerities (Sutapāḥ).
As He is (still) performing excellent Tapas in Badari-
kāśrama in the form of Nara and Nārāyaṇa. The Smṛiti
says : "The concentration of mind and senses is called
supreme Tapas."
196. Having the navel like the lotus (Padmanābhaḥ).
Or because he shines in the centre of the lotus of the
heart.
197. The father of beings (Prajāpatiḥ). (Slo. 34)
Vya. The Lord of Brahmā born from his navel and
others.
198. Free from death (Amṛityuḥ).
Or its cause.
Vya. "I prostrate before the death of death," so says
the Śruti.
199. All-seeing (Sarvadṛik).
As he cognises through his innate light the actions of
all beings, good or bad.
200. The lion (Siṁhaḥ). (488)
The etymology of 'Siṁha' is from the root 'han'
to kill.
Vya. The man-lion incarnation.
Thus ends the second hundred.
THIRD HUNDRED
201. The regulator (Sandhātā).
Because he joins men to the (respective) results of
their acts.
Vya. He bestows eternal prosperities on Prahlāda and
others.