Acyutah is another name of Vishnu or God and appears as the 100th and 318th names in the Vishnu sahasranama. According to Adi Sankara's commentary on the Vishnu sahasranama, Acyutah means One who never loses and will never lose His inherent nature and powers. The name also means One who is without the six transformations beginning with birth. Jump to: navigation, search For other uses of the name Vishnu, see Vishnu (disambiguation). ... Vishnu The Vishnu sahasranÄma (literally: thousand names of Vishnu) is a list of 1,000 names for Vishnu, one of the main forms of God in Hinduism and the only Ultimate Reality for Vaishnavites (followers of Vishnu). ... Sri Adi Sankara Adi Shankaracharya or Adi Shankara (the first Shankara in his lineage), reverentially called Bhagavatpada Acharya (the teacher at the feet of Lord), Shankara (approximately 509- 477 BC (though some claim 788-820 CE)) was the most famous Advaita philosopher who had a profound influence on the growth... Vishnu The Vishnu sahasranÄma (literally: thousand names of Vishnu) is a list of 1,000 names for Vishnu, one of the main forms of God in Hinduism and the only Ultimate Reality for Vaishnavites (followers of Vishnu). ...
Reference
Cited from Sri Vishnu Sahasranama, commentary by Sri Sankaracharya, trasnlated by Swami Tapasyananda, available at Sri Ramakrishna Math, Chennai. (available at India web site: http://www.sriramakrishnamath.org and US site: http://www.vedanta.com.)
To drag someone who has fallen into a forceful river to safety, the savior should be strong enough not to be drawn by the river himself, but also should have the strength to drag the other individual against the force of the river.
BhagavAn is the acyutah who has the firmness, resolve, and the power to save the samsAri-s from the ocean current of samsAra.
The dharma cakram writer points to the passage in muNDakopanishad which describes the two birds sitting in different branches of the tree, one tasting the fruit and the other just watching the bird that is tasting the fruit (of karma).