Śrīmad-Bhāgavatam 3.26.58
హస్తౌ చ నిరభిద్యేతాం బలం తాభ్యాం తత: స్వరాట్ ।
పాదౌ చ నిరభిద్యేతాం గతిస్తాభ్యాం తతో హరి: ॥ ౫౮ ॥
hastau ca nirabhidyetāṁ
[hastau cha nirabhidyetaam]
balaṁ tābhyāṁ tataḥ svarāṭ
[balam taabhyaam tatah svaraat]
pādau ca nirabhidyetāṁ
[paadau cha nirabhidyetaam]
gatis tābhyāṁ tato hariḥ
[gatis taabhyaam tato harih]
Word-for-word
hastau
—
the two hands
ca
—
and
nirabhidyetām
—
were manifested
balam
—
power
tābhyām
—
from them
tataḥ
—
thereafter
svarāṭ
—
Lord Indra
pādau
—
the two feet
ca
—
and
nirabhidyetām
—
became manifested
gatiḥ
—
the process of movement
tābhyām
—
from them
tataḥ
—
then
hariḥ
—
Lord Viṣṇu.
Blended reading (Sanskrit + English inline)
hastau ca nirabhidyetāṁ
hastau
the two hands
ca
and
nirabhidyetām
were manifested
balaṁ tābhyāṁ tataḥ svarāṭ
balam
power
tābhyām
from them
tataḥ
thereafter
svarāṭ
Lord Indra
pādau ca nirabhidyetāṁ
pādau
the two feet
ca
and
nirabhidyetām
became manifested
gatis tābhyāṁ tato hariḥ
gatiḥ
the process of movement
tābhyām
from them
tataḥ
then
hariḥ
Lord Viṣṇu.
Thereafter the two hands of the universal form of the Lord became manifested, and with them the power of grasping and dropping things, and after that Lord Indra appeared. Next the legs became manifested, and with them the process of movement, and after that Lord Viṣṇu appeared.
Purport
The deity presiding over the hands is Indra, and the presiding deity of movement is the Supreme Personality of Godhead, Viṣṇu. Viṣṇu appeared on the appearance of the legs of the virāṭ-puruṣa.
— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura
Gauḍīya
Translation
The two hands appeared and from them the organ with grasping power appeared. Then the devatā of the hands, Indra appeared. The two feet appeared, and the organ of movement. Then the devatā of the feet, Hari, appeared.
Svarāṭ means Indra. Hari is a devatā (not Viṣṇu), in whom the Lord enters with his powers, according to Jīva Gosvāmī.
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Source: vedabase.io