To separate something that is large and complex, into small parts, to make it easy to comprehend.

See also, spell it out.

This is a term that is also used in music, generally of the popular variety. It is called out by the singer, or MC as the case may be, to signify that the band is about to strip down the song they are playing to its basic beat structure - its foundation if you will - from which they will build a new edifice of rhythm and melody.

It should be taken as an indication that everything is about to get even more funky.

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