Hearing the words of the lion, the king realized that he suffered defeat only because he did not have the help of God Shiva. He had felt great shame that a lion had made him eat the humble pie. Now he could withstand that shame. But the lion was saying that he should leave the cow there for its food! Could he go back like that? Could he make over to the lion the cow that trusted him? How could he show his face to his preceptor later? So he told the lion:

"0 king of beast, as I have been vanquished, you might feel amused at my words. Since you are Lord Shiva's servant, you would certainly understand what there is in the mind of any living being. This world has been created by Shiva. The existence and welfare of the world depend on Him. So I certainly worship God Shiva. I would not oppose His command. But I am also obedient to my preceptor. It is my duty to protect this cow which belongs to my Guru who is engaged in performing sacrifices.Besides, the cow is held sacred by all; and protecting a cow is the duty of all persons. How can I see it destroyed right before my eyes? Its young one is there in the hermitage. As it begins to get dark, the calf would be eagerly waiting for its mother. So please leave this cow. To satisfy your hunger, you can eat this my body."