Kine are considered as superior to all the ascetics. And therefore, the divine Mahadeva practised penances in their company.
गावोऽधिकास्तपस्विभ्यो यस्मात् सर्वेभ्य एव च।।३७ तस्मान्महेश्वरो देवस्तपस्ताभिः सहास्थितः।