99. Sarvādiḥ सर्वादिः
The creation begins from Him.
Kṛṣṇa says in Bhagavad Gītā (X.39), “I am the seed of all beings and none can be mobile or torpid without Me.”
From this Seed sprouts Prakṛti, where the entire evolution takes place.
100. Acyutaḥ अच्युतः
Nāma 318 is also Acyutaḥ.
Acyuta means imperishable. It also means that He upholds dharma.
Mahānārāyaṇa Upaniṣad (XIII.i.3) says, “śāśvatam śivam acyutam” which means permanent, auspicious and unchanging. Brahman has all these supreme qualities.
101. Vṛṣākapiḥ वृषाकपिः
The dictionary meaning of vṛṣākapi is semi divine being or very capable. Vṛṣākapi finds a place in Rig Veda (X.86.3) in a an entirely different context. The verse says, “What has this vigorous sportive restless mind done to you that you like a liberal benefactor bestow upon him wealth and nourishment. The Self is supreme over all.” This verse is in praise of Indra. In this context, this nāma possibly refers to His Supreme stature.
Vṛṣa means a male of any animal. Possibly this refers to one of the incarnations of Viṣṇu, Varāha avatar. In this incarnation, He lifted the earth (dharma) from waters (ignorance).
102. Ameyātmā अमेयातमा
Nāma 179 is also Ameyātmā.
Ameyātman means the one with immense power of mind. This refers to the Divine Will to create, sustain and absorb. The Divine Will is immeasurable, as from this alone, everything arises.
103. Sarvayoga-viniḥsṛtaḥ सर्वयोग-विनिःसृतः
The One, who is free from all attachments. He can be known only through various yoga-s. Yoga means union, the union of individual soul with the Supreme Soul. The Brahman cannot be seen, but can only be realised.
104. Vasuḥ वसुः
Nāma-s 270 and 696 are repetitions of this nāma.
Vasu-s are the set of eight gods who establish connection between the beings and nature. They are a class of gods who are highly benevolent. Their names differ in various scriptures. Vasu-s are eight in number and generally known as aṣṭavasu-s. According to Vishnu Purana the names of these gods are Āpa (Water), Dhruva (the pole star), Soma (moon), Dhava or Dhara, Anila (wind), Anala or Pāvaka (fire), Pratyuśa (the dawn), and Prabhāsa (the light). Amongst them Anala or Pāvaka is said to the chief. Kṛṣṇa spoke about Vasu-s in X.23 of Bhagavad Gītā.
This nāma says that He is the most benevolent. Benevolence is the primary quality of the Brahman.
105. Vasumanāḥ वसुमनाः
Nāma 697 is the repetition of this nāma.
This nāma is an extension of the previous nāma. He has benevolent mind or pure mind. Brahman creates a human, endowed with all His very own qualities. But due to ignorance and the effect of māyā, he is deluded and forgets his inherent nature and struggles in life. He remembers his Creator after many births, after undergoing untold pains and miseries. He begins to pursue his spiritual path that ultimately leads to liberation.
106. Satyaḥ सत्यः
Repeated at 212 and 869.
He is the embodiment of Truth. Brahman alone is real and everything else is only illusionary. His Reality is concealed by māyā.
Taittirīya Upaniṣad (II.1) says, “satyam jñānam anantam brahma” which means, truth, knowledge and everything else is only Brahma (Brahman). This goes to prove the omnipresent nature of the Brahman. Brahman can be addressed as Truth, or Knowledge or Bliss, etc. He can be addressed by any attribute, as every attribute originates from Him.
107. Samātmā समात्मा
Sama means equal. Brahman is equal to everyone. He does not differentiate. Differentiation arises in animals and humans because of attachments and desires. These two are the products of spiritual ignorance. He remains as a soul in all the beings. Soul of a pious man is not different from the soul of a wicked man. Differentiation arises only in the human mind, afflicted with duality. To realise the Brahman, the human should be properly trained and tamed. It should get rid of all impurities.
This nāma says that He is seated as ātman, also known as individual soul in all beings. Without soul body cannot exist.