Bhashya
कतमे रुद्रा इति ।दश इमे पुरुषे, कर्मबुद्धीन्द्रियाणि प्राणाः, आत्मा मनः एकादशः- एकादशानां पूरणः ; ते एते प्राणाः यदा अस्माच्छरीरात् मर्त्यान् प्राणिनां कर्मफलोपभोगक्षये उत्क्रामन्ति- अथ तदा रोदयन्ति तत्संबन्धिनः ।तत तत्र यस्माद्रोदयन्ति ते संबन्धिनः, तस्मात् रुद्रा इति ॥
In plain words
‘And which are the Rudras?’ These ten within a person — the organs of action and the organs of knowledge — are the breaths; and the mind, the inner self, is the eleventh, rounding out the count. When these same faculties, once a mortal being's actions have finally borne all their fruit, pull out of this body, they leave the family in tears. And it is exactly because they make the relatives weep that they are named Rudras.
Close to the Sanskrit
'Which are the Rudras?' — These ten in a person, the organs of action and cognition, are the breaths; the self, the mind, is the eleventh, the completer of the eleven. These same breaths, when, at the exhaustion of the enjoyment of the fruit of action of mortal living beings, they depart from this body, then they cause weeping [in] those connected to him. There, since they cause those relatives to weep, therefore [they are] Rudras.