वृक्ष इवाचलतया स्थित इति वृक्षः; 'वृक्ष इव स्तब्धो दिवि तिष्ठत्येकः' इति श्रुतेः ।व्याप्त्यर्थादनतेर्धातोः पुष्करोपपदादण्प्रत्यये पुष्कराक्षः; हृदयपुण्डरीके चिन्तितः स्वरूपेण प्रकाशत इति वा पुष्कराक्षः ।सृष्टिस्थित्यन्तकर्माणि मनसैव करोतीति महामनाः; 'मनसैव जगत्सृष्टिं संहारं च करोति यः' इति विष्णुपुराणे ॥
In plain words
He is Vṛkṣa, the tree, because He stands with unshakeable stability, fulfilling the Vedic verse: 'Standing alone in heaven like an unmoving tree.' He is Puṣkarākṣa, the lotus-eyed, derived from the root meaning pervasion, or because He shines forth in His true nature when contemplated within the lotus of the heart. He is Mahāmanās, great-minded, because He performs creation, preservation, and dissolution by mere thought, as the Viṣṇu Purāṇa affirms: 'He who creates and dissolves the universe by the mind alone.'
Close to the Sanskrit
Vṛkṣa is so named because he stays like a tree in unshakeability, according to the shruti: 'Standing alone in heaven like an immovable tree.' Puṣkarākṣa is formed with the affix aṇ after puṣkara and the root na signifying pervasion; or Puṣkarākṣa is one who shines in his essential nature when meditated upon within the lotus of the heart. Mahāmanās is one who performs the acts of creation, preservation, and dissolution by the mind alone, as stated in the Viṣṇu Purāṇa: 'He who creates and dissolves the universe by the mind alone.'