The goat is Fire, the sheep is Varuna; the horse is the Sun; elephants are Nagas; buffaloes are Asuras; cocks and boars are Rakshasas; O delighter of the Bhrigus; earth is sacrifice, kine, water, and Soma. These are the declarations of the Smritis.
अजोऽग्निवरुणो मेषः सूर्योऽश्व इति दर्शनम्। कुञ्जराश्च मृगा नागा महिषाश्चासुरा इति॥ कुक्कुटाश्च वराहाश्च राक्षसा भृगुनन्दन। इडा गावः पयः सोमो भूमिरित्येव च स्मृतिः॥