Impossible to answer as you did not list the Polaris filter model number.
The FRAM Filters cross reference guide lists FRAM PH6017A for POLARIS 2540086.
Cross reference to what other filter? As you do not list this information, go to the store that sells the brand filter you want to use. They can tell you the correct filter that cross references with the Fram filter.
The Fram Filters cross reference guide show two filter that cross reference with the Honda 15400-PFB-014. They are Fram PH6607 and Fram PH6017A.
repleace oil for 0w40
The FRAM Filters cross reference guide lists FRAM PH4967 for JOHN DEERE AM107423.
Donaldson
Fleetguard LF3925
RE529643 is the part number for a fuel filter, not an oil filter. This filter is made by stanadyne and is made specifically for John Deere. No other manufacturers use this exact filter according to Stanadyne's cross reference document (99642)
Napa filter # 1394
Yes
Fits Kioti Tractor DK35SE
What is the John Deere Filter number? It is not at193383 as that is not a filter number.