Cow @ A cow and her calf were not to be killed on the same day Leviticus:22:28; Exodus:23:19; Deuteronomy:22:6-7). The reason for this enactment is not given. A state of great poverty is described in the words of Isaiah:7:21-25, where, instead of possessing great resources, a man shall depend for the subsistence of himself and his family on what a single cow and two sheep could yield.