C. K. Vatsa: Poojya Swamiji, Sadar Namaste. Human beings (Manushya), they say, is His best (Sarva-shreshta) creation. Yet, according to the chronology of creation as per the Aitrayopanishad, God created cow ( Gow ) in the first instance; then the horse (Ashav) and He created man (Manav-sharir) in the third place. Yet, again, according to an old story relating to Maharishi Chawan, the value of a cow is immense and cannot be accounted for. Now we know that after death, the soul (Atman) are allotted Yoni, Ayu and Bhog in their next incarnation according to their Karmas( good or bad).