Śatapatha Brāhmaṇa ("of a hundred paths") 3.1.2.17

3.1.2.17

no hānte gornagnaḥ syāt | veda ha gaurahamasya tvacam bibharmīti sā bibhyatī trasati tvacam ma ādāsyata iti tasmādu gāvaḥ suvāsasamupaiva niśrayante

Let him, then, not be naked in the presence of a cow. For the cow knows that she wears his skin, and runs away for fear lest he should take the skin from her. Hence also cows draw fondly near to one who is properly clad.