So zakat is obligatory on cows as they appear in the soul, then the occasion of the barzakh between cows and humans, for cows are between camels and sheep in the zakat animal, and humans are between kings and animals, then the cow in which the living appeared by its death and multiplication is also barzakh in its age and color, so it is neither a slave nor a helpless virgin between that. This is an isthmus station, for it is neither white nor black, but rather yellow, and yellow is an isthmus color between white and black, so what we have indicated in this consideration is fulfilled, for it contains great meanings and secrets that only those with insight and insight know.