after died[22].” From this it appears that the Egyptians entertained the same opinions respecting Apis as the Indians. In Egypt, as well as India, people were accustomed to consider him as an oracle; to place food before him, and, according as he accepted or refused it, to form conclusions in regard to their good or bad fortune. Does not this evidently shew an analogy in the religious veneration which both these nations shewed to Apis? As the ox, or Apis, represents the plastic power of the sun, the cow, in the like manner, is a symbol of the plastic power of the moon and the earth. The ox, or Apis, is called in the Samscred _Uksha_, _Bhadra_, _Urszabha_, _Gau_, and _Mahisha_; but, in the Malabar and Tamulic languages, _Kàla_, _Muri_, and _Cruda_. The cow in the Samscred is called _Mahey_, _Saurabhei_, _Gò_, _Usra_, _Mahà_, _Shranguini_; when she is red, _Argiuni_; when she is white, _Rohinni_: in the Malabar and Tamulic languages she is called _Pashu_, _Gova_. All these appellations express some of the properties of oxen and cows. Thus, for example, _Bhadra_ means good; _Mahisha_, great, magnanimous; _Mahà_, a large cow, a noble animal; _Shranguini_, handsome, ornamented, beautiful. The idolaters of Malabar call her _Ama_ or _Tala_, mother; and the ox _Appen_, father. May not the name Apis employed by the Egyptians and the Greeks be the corrupted _Appen_, or _Appa_ of the Indians, which signifies father or creator? The Egyptians were accustomed to give to their Isis the horns of a cow, instead of a head dress. The Indians also worship the cow as a divinity. Most of the houses belonging to the Pagan Indians, not only at _Puduceri_, but upon the whole of both the coasts of _Malabar_ and _Ciòlamandala_, are covered on the outside and inside with cow-dung. The Pagans are accustomed to drink cow’s urine, in order to purify them from their sins. When near the point of death, they take in their hand a cow’s tail; and, according to their belief, if they die in this manner, they are immediately transported to paradise. I have already said, that the cow is a symbol of the moon and the earth. For this reason she is also in India the goddess _Parvadi_ or _Isháni_, _Ishi_ or _Isha_; that is, the woman, the hallowed; under which appellation they understood the moon. She is also the goddess _Ma_ or _Lakshmi_, that is the great, dedicated to the beautiful goddess; and all these sacred names properly signify the earth. The cow has evidently a mystic sense also, which denotes the plastic power of the moon, and the fertility of the earth. For this reason she is held so sacred, and honoured so much, that in Malabar, and every other place where the Pagans have the superiority, any person who kills a cow is hung on a gibbet. The ox which represents Apis, must every three years give place to another. If he dies in the course of these three years of his deification, he is committed to the earth with all that pomp and ceremony observed at