Cow: A cow and her calf were not to be killed on the same day
(Leviticus 22:28)
(Exodus 23:19; Deuteronomy 22:6,7) The reason for this enactment is not given. A
state of great poverty is described in the words of
(Isaiah 7:21-25)
where, instead of possessing great resources, a man shall depend for
the subsistence of himself and his family on what a single cow and
two sheep could yield.