Manava Dharmashastra 1.32

1.32

eṣā sṛṣṭiḥ sākṣātparasya puruṣasya | iyaṃ tu brahmāṇastasyaivetyanye | yattadantaraṇḍaṃ samudbhūtaṃ śarīraṃ tad dvidhā kṛtvā'rdhena puruṣo'bhavat pumān sampannaḥ śukrasekasamarthaḥ | ardhena nārī gaurīśvarabhaṅgyā | athavā pṛthageva tāṃ nirmitavān | tāṃ nirmāya tasyāṃ maithunena dharmeṇa virāḍiti yasya nāma prasiddhaṃ taṃ janitavān | etaducyate-prajāpatiḥ svāṃ duhitaramagacchat | idamapi jāyāpatyoḥ śarīramātrabhedāt sarvatra kāryeṣvavibhāgāt tadālambanaṃ dvaidhaṅkāravacanam |

Medhātithi’s commentary (manubhāṣya):
The creation described here is apparently of another Being; but others have held that it is of the same Brahmā; the meaning being that the body that came out of the Egg being divided into two halves, ‘with one half he became Male’—i.e., he became a male being, capable of instilling semen—and ‘with the other half he became the Female’; that is, his body assumed the form of the Hermaphrodite, like Gaurī-Śaṅkara (combined in a single body). Or, it may mean that he crested the Female apart (from the Male).—Having created her, he produced, from her, by the act of procreation, that being whose well-known name is ‘Virāj.’ What is meant is that Prajāpati had recourse to his own daughter.

This mention of the bifurcation of Prajāpati’s body is based upon the fact that the husband and wife differ only in their bodies, and in all functions they are entirely united.—(32)