मृत्युर्विनाशस्तद्धेतुर्वा अस्य न विद्यते इति अमृत्युः ।प्राणिनां कृताकृतं सर्वं पश्यति स्वाभाविकेन बोधेन सर्वदृक् ।हिनस्तीति सिंहः ।पृषोदरादित्वात्साधुत्वम् ॥इति नाम्नां द्वितीयं शतं विवृतम् ॥कर्मफलैः पुरुषान् संधत्त इति संधाता ।भोक्ता च स एवेति संधिमान् ।सदैकरूपत्वात् स्थिरः ।गच्छति क्षिपति इति वा अजः ।
In plain words
Because death and destruction have no place in Him, He is 'Amṛtyuḥ', the Deathless. Because He witnesses everything that living beings have done and left undone through His own innate awareness, He is 'Sarvadṛk', the All-Seeing. Because He destroys, He is 'Siṃhaḥ', the Lion—its phonetic validity justified by the pṛṣodara rules. With this, the second hundred names are unfolded. Because He links souls with the fruits of their actions, He is 'Sandhātā', the Uniter; and because He alone is the true experiencer, He is 'Sandhimān'. Because He remains ever the same, He is 'Sthiraḥ', the Immovable. And because He pervades everywhere or impels all things, He is 'Ajaḥ', the Unborn.
Close to the Sanskrit
Death, destruction, or the cause thereof of this does not exist, thus Amṛtyuḥ (the deathless). Because He sees the done and undone of all living beings with natural awareness, Sarvadṛk (the all-seeing). Because He destroys, Siṃhaḥ (the lion); grammatical correctness is due to the pṛṣodara class. Thus the second hundred of names is explained. Because He connects persons with the fruits of karma, Sandhātā (the connector). And because He is the enjoyer Himself, Sandhimān. Because of constant uniformity, Sthiraḥ (the steady). Or because He goes or casts, Ajaḥ (the unborn).