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Leviticus 22:28
And whether it be cow, or ewe, ye shall not kill it and her young both in one day. (Leviticus 22:28)
It and her young.
 We are not told why a cow and her young might not be killed the same day. This rule seems to be of the same nature as that which forbade taking from the bird’s nest both mother and young (Deut. 22:6). Perhaps these precepts were designed to teach Israel kindness and mercy, even toward dumb animals. It may also have been that heathen religious rites called for such practices. This fact in itself could provide adequate explanation for the prohibition here given (see on Ex. 23:19).
 The principle of kindness toward animals holds good today. Let us not kill needlessly, but rather feel that tender, solicitous care that the Creator Himself has for the creatures of field and forest (Matt. 10:29). Even little children resent harm to their pets; let us not lose childhood’s sensitive appreciation for kindness. Cruelty of all kinds should prove revolting to us. Let physicians be on guard lest they become hardened to the sufferings of others. Let ministers not forget the frailties of humanity and the need of sympathy more than of rebuke.