As connected with objects, it is the excreta that is ejected; and the presiding deity there is Mitra. As connected with the soul, the organ of generation is mentioned, the producer of all beings.
अधिभूतं विसर्गश्च मित्रस्तत्राधिदैवतम्। प्रजनः सर्वभूतानामुपस्थोऽध्यात्ममुच्यते॥