katham āsīn mahātmani
brūhi me bhagavan yena
All the devotees of Lord Kṛṣṇa are called acyutātmā because they follow in the footsteps of Prahlāda Mahārāja. Acyuta refers to the infallible Lord Viṣṇu, whose heart is always infallible. Because the devotees are attached to the Infallible, they are called acyutātmā.
Thus end the Bhaktivedanta purports of the Seventh Canto, First Chapter, of the Śrīmad-Bhāgavatam, entitled “The Supreme Lord Is Equal to Everyone.”