atha cāvyatirikto 'yam anyāpohastvayeṣyate / gaurevāyam ataḥ prāptaḥ kimuktam adhikaṃ tataḥ //
If this exclusion of others [anyāpoha] is accepted by you as non-different [from the cow], then it simply becomes the cow itself – what more needs to be said about that?