अधिकभूतं विसर्गश्न मित्रस्तत्राधिदेवतम् निम्न गतिवाला अपान एवं गुदा अध्यात्म कहा गया है और मलत्याग उसका अधिभूत तथा मित्र उसके अधिदेवता हैं
adhikabhūtaṃ visargaś ca mitras tatrādhidevatam | nimnagativālā apāna evaṃ gudā adhyātma ucyate ca | malatyāgaḥ tad adhikabhūtaṃ mitras tasyādhidevatā ||
Dijo Vāyu-deva: «Para esta función, la descarga hacia afuera (la excreción) es su adhibhūta (aspecto grosero y físico), y Mitra es la adhidevatā (la deidad reguladora).» La corriente vital que se mueve hacia abajo es Apāna, y su asiento interior (adhyātma) se dice que es el ano. Así, el acto de eliminar desechos es la manifestación corporal, mientras Mitra permanece como la deidad que vela por ese orden.
वायुदेव उवाच
The verse maps a bodily function to a threefold framework: the physical act (adhibhūta), the presiding divine principle (adhidevatā), and the inner seat in the body-mind system (adhyātma). It teaches that even ordinary physiological processes are governed by cosmic order and should be understood with reverence and discipline.
Vāyu-deva is explaining a doctrinal classification of vital functions, identifying Apāna as the downward-moving life-current, locating its adhyātma seat in the guda (anus), and naming Mitra as the adhidevatā connected with the regulation of this eliminative process.