योडसौ भूमिगत: श्रीमान् विष्णुर्मधुनिषूदन: । कपिलो नाम देवो5सौ भगवानजितो हरि:,“वे महाबली भयंकर दानव पातालमें निवास करते हैं। सम्पूर्ण देवता मिलकर भी उनके साथ युद्ध नहीं कर सकते। इस समय भूतलपर जिनका अवतार हुआ है वे श्रीमान् मधुसूदन विष्णु ही कपिल नामसे प्रसिद्ध देवता हुए हैं। वे ही भगवान् अपराजित हरि हैं
yo 'sau bhūmigataḥ śrīmān viṣṇur madhuniṣūdanaḥ | kapilo nāma devo 'sau bhagavān ajito hariḥ ||
Vaiśampāyana said: “That illustrious Viṣṇu, the slayer of Madhu, who has now descended upon the earth—He is the very deity renowned by the name Kapila. He is Bhagavān Hari, the unconquered.”
वैशम्पायन उवाच
The verse emphasizes the invincibility and sovereignty of the Supreme Lord: the same Viṣṇu, known by many epithets, can manifest on earth for the maintenance of cosmic order (dharma), and remains ‘Ajita’—unconquered—despite taking embodied form.
Vaiśampāyana identifies a revered figure named Kapila with Viṣṇu Himself, describing Him as Madhusūdana and Hari who has ‘descended to earth,’ thereby framing Kapila’s presence/role as a divine manifestation rather than merely a human or ordinary sage.