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

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

4795. From these considerations one may also see why the tongue is assigned a dual function - that of serving in the production of speech and of serving in the provision of nourishment. For insofar as it serves in the provision of nourishment it corresponds to the affection for knowing, understanding, and becoming wise in truths, which also is why the root meaning of the expression wisdom (sapientia) or being wise (sapere) is taste (sapor); and insofar as it serves in the production of speech it corresponds to the affection of thinking about and bringing forth truths.