They are verily incomparable. Cows are the mothers of the universe. There is no gift more sacred than the gift of cows. There is no gift that produces more blessed merit. Cows are the refuge of all creatures.
Cows are the embodiment of merit.
Cows are sacred and blessed and are sanctifiers of all. One should never, in even one's heart, do an injury to cows. One should, indeed, always confer happiness on them. Living in a pure state, in the midst of cows, one should mentally recite those sacred Mantras that are known by the name of Gomati, after touching pure water. By doing this, one becomes purified and cleansed.