瑜伽論記 17.167

17.167

或復為牛或為祠具者，外道計劫初時眾生所食自然，至劫減時地味減，眾生餓飢，諸天憐哀，化作牛身，與眾生耕，眾生得活，天恩既重，為妄語無罪。今西方以牛屎尿為淨，以是天故，如此妄語，是故癡生。或為祠天求諸祠具故妄語無罪，亦從癡生。

Regarding "or for the sake of cattle, or for the sake of sacrificial implements": the non-Buddhists hold that at the beginning of the eon, the food of sentient beings was spontaneous; when the eon diminished and the taste of the earth dwindled, sentient beings starved, and the devas, taking pity, transformed into the bodies of cattle to plow for sentient beings, whereby sentient beings could survive. Since the grace of the devas was so heavy, [they hold that] speaking falsely for their sake incurs no fault. In the west nowadays, cow dung and urine are regarded as pure because cattle are [seen as] divine; such false speech is thus born of delusion. Or, speaking falsely in order to worship the devas and seek various sacrificial implements is held to be without fault; this too is born of delusion.