Manava Dharmashastra 3.53

3.53

strīgavī ca puṃgavaśca gomithunam | kecidāhuretadādeyamiti | manostu matammṛṣaiva tat mithyā | nādeyamityarthaḥ | alpo'pyevam | alpasādhano'lpaḥ | eva ṃ mahān bhavati | tāvāneva vikrayaḥ |

Medhātithi’s commentary (manubhāṣya):
‘Bovine pair’—i.e., a cow and a bull.

Some people declare that this ‘consideration’ should be accepted.

Manu’s opinion, however, is that ‘this is not true;’ i.e., it should not be accepted.

‘Small’—i.e., accomplished by small means; similarly with ‘large.’ It is ‘selling’ all the same.—(53)