One should with subdued soul give away a cow when the feet and the head of her calf are visible. Before her delivery is complete, a cow with her calf in the air in the course of falling from the uterus to the earth is to be considered as equal to the earth herself.
यावद् वत्सस्य वै पादौ शिरश्चैव प्रदृश्यते। तस्मिन् काले प्रदातव्या प्रयत्नेनान्तरात्मना॥ अन्तरिक्षगतो वत्सो यावद् योन्यां प्रदृश्यते। तावद् गौ पृथिवी ज्ञेया यावद् गर्भं न मुञ्चति॥