The toaster is modelled as a resistor. The man is another resistor. They are in parallel. Most of the current goes through the toaster because of its small resistance, less goes through the man. The man's resistance is conditional. It is high if he is wearing well-insulated shoes; it is low if he's barefoot on a flooded kitchen floor that is in contact with the ground. In the latter case he is a small valued resistor and may well die of electrocution.