“O Grandsire Bhishma! I heard that Lakshmi stays in cow dung. Is it true?” asked Dharmaja.
“O Dharmanandana! In this regard, I tell you the conversation between Lakshmi and cow. Once Lakshmi went into the cattle shed.
Cows asked her “Who are you? Why you have come here? ”
“I am Lakshmi. I want to be your companion.” said Lakshmi.
“O Lakshmi! You are fickle minded. You never stay anywhere atleast for one day. You are not fit to be our companion.” said cows.
Lakshmi was distressed. “O cows! Previously I was with demons. But they proved bad. I left them and stayed with divine bodies. Now divine bodies are glorious. But human beings always worship me to be with them. But you are not allowing me as your companion.” said Lakshmi.
“Whatever you say? We never allow such a fickle minded like you to be our companion? You go as you like.” said the cows.
“O cows! even cows insult me, where can I go? Who allows me? Therefore I will be with you only.” said Lakshmi firmly.
“O Lakshmi! if that is so, do one thing. Vedas say that cow urine and cow dung are sacred. You reside in them.” said the cows. Lakshmi agreed. Since then cow urine and cow dung are places of stay for Lakshmi.
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