Markandeya Purana — Adhyaya 34, Shloka 37
Adhyaya 34 — Madālāsā’s Instruction on Sadācāra (Householder Conduct, Purity, and Daily Rites)
ब्राह्मणानिलगोसूर्यान् न मेहेत कदाचन ।
उदङ्मुखो दिवा रात्रावुत्सर्गं दक्षिणामुखः ॥
brāhmaṇānila-gosūryān na meheta kadācana | udaṅmukho divā rātrāv utsargaṃ dakṣiṇāmukhaḥ ||
切不可朝向婆罗门、风（旷野之气）、母牛或太阳小便。白昼排泄（小便或大便）应面向北方；夜间则面向南方。
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FAQs
Even private acts are regulated by reverence: do not direct impurity toward sacred beings or cosmic powers. The directional rule encodes mindfulness and conformity to traditional purity etiquette.
Ācāra/dharma instruction; not pañcalakṣaṇa.
Directions map onto cosmic symbolism: day aligns with the visible order (north as ‘uttara’/higher), night with the unseen/ancestral associations often linked with the south. The rule ritualizes bodily functions into cosmic awareness.