A cow and her calf were not to be killed on the same day ( Leviticus 22:28 ; Exodus 23:19 ; Deuteronomy 22:6 Deuteronomy 22:7 ). The reason for this enactment is not given. A state of great poverty is described in the words of Isaiah 7:21-25 , where, instead of possessing great resources, a man shall depend for the subsistence of himself and his family on what a single cow and two sheep could yield.

These dictionary topics are from
M.G. Easton M.A., D.D., Illustrated Bible Dictionary, Third Edition,
published by Thomas Nelson, 1897. Public Domain, copy freely.