The hosts of devas reside in the body of a cow and all the holy places exist in cow's feet. laxmi resides in the private parts of a cow. A person who adorns his forehead with the mud sticking to the feet of a cow attains the piety of taking bath in a holy place and achieves and achieves success at every step. The place where cows reside is called tirtha, one who dies in such a place becomes liberated immediately. This is certain.