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

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

9273. 'And gather in its produce' means forms of the good of truth that result from it. This is clear from the meaning of 'gathering in' as making one's own after receiving instruction; for when 'sowing' means giving instruction and receiving instruction in the truths of faith, as shown immediately above, 'gathering in' means making them one's own. A person makes them his own when truths which have been matters of doctrine become part of his life; and when they become part of his life they are called forms of the good of truth. These are what 'produce' serves to mean here.