Tuladhara said Sometimes sacrifices celebrated by some persons do not become sacrifices. These men, it should be said, do not deserve performing any sacrifice. Regarding the faithful, however, only one thing, viz., the cow, is fit for upholding all sacrifices by means of full libations of clarified butter, milk, and curds, the hair at end of her tail, her horns, and her hoofs.
तुलाधार उवाच उत यज्ञा उतायज्ञा मखं नार्हन्ति ते क्वचित्॥ आज्येन पयसा दना पूर्णाहुत्या विशेषतः। बालैः शृङ्गेण पादेन सम्भरत्येव गौर्मखम्॥