puṁso retaḥ-kaṇāśrayaḥ

sri bhagavan uvaca-the Supreme Personality of Godhead said; karmana-by the result of work; daiva-netrena-under the supervision of the Lord; jantuh-the living entity; deha-a body; upapattaye-for obtaining; striyah-of a woman; pravistah-enters; udaram-the womb; pumsah-of a man; retah-of semina; kana-a particle; asrayah-dwelling in.