doomed to transmigrate under eighty-nine different forms! the last 
into that of man! when their powers and faculties are enlarged, 
and a merciful Creator rests his chief expectations of their repent- 
ance and restoration to his favour. If they then fail, their punish- 
ment is renewed, and they are doomed to begin again their first 
state of transmigration. In this system we are struck with the in- 
termixture of truth with error, and false traditions, bearing in 
many particulars a resemblance to the sacred truths of divine 
revelation. 
On this hypothesis, it appears that one principal reason for the 
Hindoos regarding the cow with such religious veneration, is, that 
they believe the soul transmigrates into this animal immediate!}" 
preceding its assumption of the human form. No Hindoo, even 
of the lowest caste, will kill a cow, or taste its flesh; they will die 
with perfect resignation, rather than violate this tenet; as has been 
frequently experienced on board the vessels in the Indian seas, 
when all the provisions except salt-beef has been expended. But 
I am not certain respecting the first principle of the Hindoo's ve- 
neration for the cow; since many conjecture the command to 
have originated in the preservation of an animal so useful to man- 
kind: and it is well known, that the Egyptians, Phoenicians, and 
other ancient nations, have equally venerated this valuable 
animal. 
The Hindoos estimate the delinquency of these apostate spirits, 
by the class of mortal forms which they are doomed to inhabit; 
thus all voracious and unclean animals, whether inhabitants of 
earth, air, or water, as well as men whose lives and actions are 
publicly and atrociously wicked, are supposed to contain a ma- 
