And as is laid down in the Vedas, gets rid of the existence among the lower animals in order to attain the human state again. And cows, cattle and horses and other animals are (even sometimes) seen to attain to divine life.
तिर्यग्योन्याः पृथग्भावो मनुष्यार्थे विधीयते। गवादिभ्यस्तथाश्वेभ्यो देवत्वमपि दृश्यते॥