360. Etachcha in 25 implies gift of a cow, and enam refers to a Brahmana. Dwijaya dattwa, etc, in the first line of 26 seems to be an elaboration of Etachcha.
361. Homyaheth prasute implies for a child born in consequence of a Homa. The fact is, ascetics sometimes created children without the intervention of women and by efficacy of the Homa alone. At such times should people make gifts of kine unto such sires. The mention of Vala-samvriddhaye afterwards implies the birth of children in the usual course.
362. Kshirapaih implies calves that are yet unweaned; that is, the cow should be given at such a time when she is still yielding milk; when, in fact, her calf has not learnt to eat or drink anything besides the milk or its dam.
363. The correct reading of the second line is kshanene vipramuchya as in the Bombay text, and not kshemena vipramuchyeran. The latter reading yields almost no sense. The Burdwan translator, who has committed grave blunders throughout the Anusasana, adheres to the incorrect reading, and makes nonsense of the verse.
364. In verse 3, vikrayartham is followed, as the Commentator rightly explains, by niyunkta or some such word. Vikrayartham hinsyat may mean 'killing for sale.' This, however should be pleonastic with reference to what follows.
365. Vratas (rendered as 'vows') and Niyamas (rendered as observances) differs in this respect that the former involves positive acts of worship along with the observance of, or abstention from, particular practices, while the latter involves only such observance or abstention.
366. The orthodox belief is that all rituals are literally eternal. As eternal, they existed before anybody declared them or set them down in holy writ. The ritual in respect of gifts of kine sprang in this way, i.e., in primeval time. It was only subsequently declared or set down in holy writ.
367. In verse 5, if instead of the reading swah, swa be adopted, the meaning would be knowing that he would have to die. A Rohini is a red cow. The words Samanga and Vahula are Vedic terms applied to the cow. The Sandh in vahuleti is arsha. The formula or Mantras that should be uttered in actually giving away the kine occur in the scriptures.
368. The Commentator explains that gavadinam in the first line refers to gopratindhinam. The second line is very terse. The sense is that at only the eight step in the homeward journey of the recipient, all the merits attaching to vicarious gift become his who gives an actual cow: what need, therefore, be said of that merit when the recipient reaches home and draws from the cow the means of worshipping his domestic fire, entertaining his guests, etc?
369. Ashtami is the eighth day of the lunar fortnight. There must be two Ashtamis in every lunar month. A particular Ashtami is known as the Kamya or the Goshtha. On that day, kine are worshipped with sandalpaste, vermilion, floral wreaths, etc.