premise: Man with tattoo is lying down in the sand next to a cow. hypothesis: The man is outdoors and with animals.
entailment: Man is lying down in sand means he is outside and cow is the animal.|entailment: Cows are animals. The man is lying down on the sand so he must be outside.|entailment: For a man to be in the sand next to a cow, which is an animal, he would have to be outdoors.