tām - she, the cow; nīyamānām - being led away; tat - her; svāmī - master; dṛṣṭvā - seeing; uvāca - said; mama - mine; iti - thus; tam - to him; mama - mine; iti - thus; parigrāhī - he who had accepted the gift; āha - said; nṛgaḥ - King Nṛga; me - to me; dattavān - gave; iti - thus.

When the cow’s first owner saw her being led away, he said, “She is mine!” The second brāhmaṇa, who had accepted her as a gift, replied, “No, she’s mine! Nṛga gave her to me.”