gavādiviṣayatve hi sati tacchabdabuddhitaḥ anyatvāt tadyathaiṣveva savatsāṅkuśadhīdhvanī
Because while pertaining to cows etc., they are different from those words and cognitions, just as the words and cognitions "having a calf" and "having a goad" [are different] in these very [cases].