ये भारक्षतरोगार्तान्गोवृषांश्च क्षुधातुरान् ।। न पालयंति यत्नेन गोघ्नास्ते नारकास्स्मृताः ।। ३३ ।।
Those who do not rear cows and bullocks properly, let them starve; ill treat them with heavy burdens; do not treat their wounds and bruises are called the killers of cows. They are sure to fall into hell.