Atithi-satkāra and the Consolation of Wise Counsel (अतिथिसत्कारः प्रज्ञानवचनस्य च पराश्वासनम्)
निर्वाणं परम॑ ब्रह्म धर्मोड्सौ पर उच्यते | तस्मान्न च्युतपूर्वोडहमच्युतस्तेन कर्मणा
nirvāṇaṃ paramaṃ brahma dharmo 'sau para ucyate | tasmān na cyutapūrvo 'ham acyutas tena karmaṇā ||
Nirvāṇa—identified with the supreme Brahman—is declared to be the highest Dharma. Since I have never fallen away from that state before, and remain unwavering in that conduct, people therefore call me ‘Acyuta’ (the Unfallen).
तामिन्द्र उवाच गच्छ नहुषस्त्वया वाच्योथ<पूर्वेण मामृषियुक्तेन यानेन त्वमधिरूढ
The verse equates the highest Dharma with realization of the supreme Brahman (nirvāṇa) and presents ethical-spiritual steadfastness—never ‘falling’ from that truth—as the basis for the epithet ‘Acyuta’ (the Unfallen).
Indra speaks about the supreme goal and the nature of true Dharma, asserting his unwavering adherence to that highest state; this steadfastness is offered as the reason he is called ‘Acyuta’.