'The son of a cow' signifies the celestial natural level and natural exterior good.

(Odkazy: Arcana Coelestia 2184 [1-7], 4244)

1822. That 'He said to him' means perception is clear from what has been stated above at verses 2 and 7. Perception itself is nothing else than a certain form of conversing that takes place inwardly, but which makes itself known whenever the spoken word is grasped perceptively. Every form of inward dictate, even conscience, is nothing else; but perception is a higher or more interior degree of it.