Three hundred and sixty cows represented by three hundred and sixty days give birth to one calf which is year. This calf is the creator and destroyer of all. Those that search after truth, through following different routes, draw the milk of true knowledge with its help.
षष्टिश्च गावस्त्रिशताश्च धेनव एकं वत्सं सुवते तं दुहन्ति। स्तावश्विनौ दुहतो धर्ममुक्थ्यम्॥