Kshirapaih implies calves that are yet unweaned; that is, the cow should be given at such a time when she is still yielding milk; when, in fact, her calf has not learnt to eat or drink anything besides the milk or its dam. The correct reading of the second line is kshanene vipramuchya as in the Bombay text, and not kshemena vipramuchyeran. The latter reading yields almost no sense.