A Brahmana, by selling a goat, commits the sin of selling the god of fire; by selling a sheep, the sin of selling the god of water; by selling a horse, the sin of selling the sun-god; by selling cooked food, the sin of selling land; and by selling a cow, the sin of selling Sacrifices and the Soma juice. A Brahmana, therefore, must not sell these.
अजोऽग्निर्वरुणो मेषः सूर्योऽश्वः पृथिवी विराट्। धेनुर्यज्ञश्च सोमश्च न विक्रेयाः कथंचन॥