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## Pandaniyukti
**173.**
**173/1.** If a householder has a cow, it is known by the name of the cow,
**173/2.** "To kill a cow is a sin, to give it to a Jain is a virtue," says the scripture. A householder who kills a cow, commits a sin, and suffers in the next life.
**173/3.** By the act of killing, he takes on the karma of the cow, and suffers the consequences. He does not attain liberation.
**173/4.** A Jain does not kill a cow, nor does he eat its milk. He follows the path of non-violence. Why then does a householder commit such a sin? He is not compassionate. He is not a true Jain. He does not understand the true nature of food. He is attached to the world. He is not free from the cycle of birth and death.
**174.**
**175.** A cow is like a mother. A calf is like a child. A householder who kills a cow, kills a mother. He kills a child. He commits a great sin. He is not a true Jain.
**Notes:**
1. *kharasu* (B), *kharae ya* (S), *aksharako dvayaksharaka abhidhano dasa iti artha* (Mavri).
2. *suhaye* (S), *kharaputte dhuya sunha vihava ya* (Nibha 4501).
3. *sankadiae* (A, B).
4. *kaippaose* (B).
5. 173/1 is present in all manuscripts. It is not explained in the Malayagiri tika. It is mentioned in the Avchuri tika as "choctum" in the explanation of 173/1. It is also not present in the Nisith bhashya. It is possible that it was added later by scribes or acharyas. Due to its explanatory and additional nature, it has not been included in the original order of the verses.
6. *pao* (La, B, Mu, K, S), *govo* (Nibha).
7. *chhettam* (K, B), *ucchettu* (Nibha).
8. *bhatidivase dinno ya sadhuno* (Nibha 4502).
9. *payabhanunam ti vibhakti lopaat payobhajanamunam* (Mavri).
10. *datthe* (A, B).
11. *bhogi* (B, S), *bhoi iti bhogya bhariya iti artha* (Mavri).
12. *rue* (A, B), *bhave* (La).
13. *padicharan*
14. *tan nibandha* (B).
15. *hand* (La, Nibha).
16. *sa* (La, B, K, Mu).
17. *bitiya* (La), *biyam* (Mu), Nibha 4503, Katha. For the expansion of this story, see Pari. 3, Katha San. 24.
18. *na anirvrushttam - anuparjitam* (Mavri).
19. *bhujjae* (La, B, Mu, Nibha 4504).
20. *kahi* (K, Mu).
21. *va* (Nibha), 173/2-4 - these three verses should be part of the bhashya. In the 173rd verse, the author has hinted at the story. The expansion of the same story is in 173/2, 3, and 173/4 is also explanatory.
22. *karunananam kripa sthanaanam daridra kautumbikaadi naanm* (Mavri).
23. *acchettu* (A, B).
24. *vucchham* (S), Nibha 4505, in the explanation of this verse, the Avchuri tika mentions "hoi pabu ghar....." (173/1 verse) as "choctum". See note 173/1.
25. *ahaaruvahi* (K).
26. *sankadiy sankadiyam va* (A), *diy va* (La, K, S).
27. *va tahim* (Nibha 4506).