One should never show disrespect for cows in any way nor should one feel any repugnance towards the urine and dung of a cow because these things are also pure. When cows are grazing or laying down relaxing one should never disturb or annoy them in any way. Cows should never be killed in any type of sacrifice or slaughtered in any way for food as the killing of cows constitutes the most heinous of all sins in existence.