Kṛṣṇa wants to play with the cows and calves. So He's ānanda-cinmaya. His spiritual potency appears as cows and calves. Therefore we see Kṛṣṇa is embracing the calves and cows. He's not embracing a material cow. He has nothing to do with material. Ānanda-cinmaya-rasa-pratibhāvitābhiḥ.
Śrīla Prabhupāda's lecture on Śrīmad-Bhāgavatam 1.7.11 -- September 10, 1976, Vṛndāvana
