सर्वो ह्युषःप्राचीमुखश्चिन्तयेद्देवपूर्वकान् । धर्मानर्थांश्च तत्क्लेशानायं च व्ययमेव च ७ ।
It is the duty of everyone of the four castes to get up early in the morning and sit facing the east and meditate on gods. He shall then think about the various acts of virtue, of matters regarding monetary dealings, the problems connected with them, the sources of income and the items of expenditure.
आयुर्द्वेषश्च मरणं पापं भाग्यं तथैव च । व्याधिः पुष्टिस्तथा शक्तिः प्रातरुत्थानदिक्फलम् ८ ।
The direction in which one casts one’s first glance on waking up indicates the good or bad that is likely to attend one on that day—the eight effects in order are—longevity, hatred, death, sin, fortune, sickness, nourishment and strength.
The last yāma (3 hours) of the night is called Uṣā and the latter half of it is sandhi (period of conjunction). A brahmin shall get up at that hour and answer the calls of nature.
It must be in a place far off from the house. It must be a covered place. He shall sit facing the north. If it is not possible due to any obstacle he can sit facing other directions.