gudam - evacuating outlet; puṁsaḥ - of the gigantic form; vinirbhinnam - being separately manifested; mitraḥ - the sun-god; loka-īśaḥ - the director named Mitra; āviśat - entered; pāyunā amśena - with the partial evacuation process; yena - by which; asau - the living entity; visargam - evacuation; pratipadyate - performs.

The evacuating channel separately became manifest, and the director named Mitra entered into it with partial organs of evacuation. Thus the living entities are able to pass stool and urine.