tena gavādiṣvartheṣu viṣayabhūteṣu yadgavādiśabdapratyāyyaṃ tadapūrvadevatāsvargais tulyamityāhuḥ
[They say that] in the case of referents like 'cow' etc., what is denoted by words like 'cow' is similar to [what is denoted by words like] 'apūrva', 'devatā', and 'svarga'.