Pāyuḥ is the sense organ of evacuation. Guḍam is the place of evacuation. Parimokṣasya means evacuation. Niṛṛteḥ means of poverty. Mṛtyoḥ indicates the presiding deity of the place of evacuation. However, from a previous verse (SB 2.5.30) it was indicated that Mitra was the presiding deity of the anus. In support of the present verse, later it is said gudaṁ mṛtyur apānena nodatiṣṭhet tato virāṭ (SB 3.26.66): Mṛtyu entered with apāṇa but the Lord did not arise. In the present verse Mitra is also mentioned, but it should be understood that he is an assistant to Mṛtyu. To say that Mitra is the presiding deity of the evacuating organ (whereas Mṛtyu is the presiding deity of the place of evacuation) is not accepted since it will break the regularity of presentation in the descriptions (by introducing a second deity for an organ).