Introduction by Acharya Madhva

Īśā.Bhāshya 00

Salutations to the eternal one who sustains the permanent and the impermanent universe, to the embodiment of knowledge, to the one with complete bliss, to lord Hari who is the enjoyer of all sacrifices.

Savayambhu Manu worshipped the divine lord Vishnu by Īshavasya Upanishad mantras, as stated in Brahmānda and Bhāgavata Purāna.

Lord Hari is only Ōm!

Solutions to the eternal one who sustains the permanent and the non-permanent universe, to the embodiment of knowledge, to the one with complete bliss, to lord Hari who is the enjoyer of all sacrifices.

I solute to that lord Hari, who is the inspiration of knowledge to Brahma, Indra, Rudra, and others, and even goddess Shri and also to my Guru.

Savayambhu Manu worshipped the divine lord Vishnu, son of his daughter Ākuti, who also bears the name Yajna by these Upanishad mantras.

"Manu, the self-existent, worshipped with a concentrated mind, his own daughter son lord Vishnu, known as Yajna, with mantras like the Isha Upanishad. Then, he was approached by fierce demons to devour. Having heard the hymn, the divine Lord granted Manu immortality after killing the demons by the sacrifice. Indeed, it is Lord Shiva, who gave those daemons immortality. Who else other than lord Hari, the master of Lord Shiva can grant mortality to them?"

- stated thus in Brahmānda Purāna.

This very meaning is stated in the Bhagavata Purana as well.