What is the ruling regarding the stray cow (Baqarah) in terms of collection (Al-Luqatah)?

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The ruling concerning the cow is that it is treated like the camel in terms of being prohibited from being taken as lost property (Luqatah). This is the explicit position stated by Ahmad, and it is also the view of Al-Shafi'i and Abu Ubaid. The evidence supporting this view is the narration of Jarir, who saw a cow stray and did not take it. Furthermore, the cow resists small predators, and it suffices for the sacrifice (Udhiyah) and the Hady (offering during Hajj) for seven people, thus resembling the camel. The same ruling applies to horses and mules.