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Arthashastra

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ग्राम देव वृषा वा अनिर्दश अहा वा धेनुर् उक्षाणो गो वृषाश् च अदण्ड्याः ॥

Bulls, let out in the name of the village deity (grámadevavrishah), cows which have not passed ten days inside the enclosure after calving, or bulls or bullocks kept for crossing cows shall not be punished.

english translation