Bible Dictionary · C
Cow
A cow and her calf were not to be killed on the same day (Lev 22:28; Ex 23:19; Deut 22:6, Deut 22:7). The reason for this enactment is not given. A state of great poverty is described in the words of Isa 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.
From Easton’s Bible Dictionary (1897), by Matthew George Easton.