अनिर्दशाहां गां सूतां वृषान् देवपशूंस्तथा । सपालान् वा विपालान् वा न दण्ड्यान् मनुरब्रवीत् ॥ २४२ ॥
But Manu has declared that no fine shall be paid for (damage done by) a cow within ten days after her calving, by bulls and by cattle sacred to the gods, whether they are attended by a herdsman or not