The Universal Form (Virāṭ-Puruṣa): The Lord’s Entry into the Elements, the Devas, and the Origin of Varṇāśrama
गुदं पुंसो विनिर्भिन्नं मित्रो लोकेश आविशत् । पायुनांशेन येनासौ विसर्गं प्रतिपद्यते ॥ २० ॥
gudaṁ puṁso vinirbhinnaṁ mitro lokeśa āviśat pāyunāṁśena yenāsau visargaṁ pratipadyate
When the evacuating channel manifested separately, Mitra, the lord who presides over the world, entered it in his own station. By a portion of the power of evacuation, living beings can pass stool and urine.
This verse explains that bodily functions are governed by presiding deities; specifically, Mitra enters the anus of the universal form, enabling the function of evacuation in embodied beings.
He is describing the Virāṭ-Puruṣa to show how the cosmos and embodied life are organized under divine governance, helping the listener see the body and universe as dependent on the Supreme.
It encourages humility and gratitude: even basic bodily processes are not fully under our control, so one should live responsibly, with reverence for the divine order and detachment from bodily pride.