The ingredients of pañca-gavya are milk, yogurt, ghee (clarified butter), cow urine and cow dung. All these items come from the cow; therefore we can just imagine how important the cow is, since its urine and stool are required for bathing the Deity. The pañcāmṛta consists of five kinds of nectar—yogurt, milk, ghee, honey and sugar. The major portion of this preparation also comes from the cow. To make it more palatable, sugar and honey are added.