Whether it be cow or ewe— This law appears to be of the same nature with several others that we have heretofore remarked, inculcating humanity: accordingly, Maimonides considers it as such: and Jonathan, in his paraphrase, understands it as a symbolical precept, teaching the Israelites to be merciful, as their father in heaven is merciful.
Related Commentaries of Leviticus 22:28
Leviticus 22:28
28 And whether it be cow or ewe,e ye shall not kill it and her young both in one day.