The texts of Buddhism state ahimsa to be one of five ethical precepts, which requires a practicing Buddhist to "refrain from killing living beings". Slaughtering cow has been a taboo, with some texts suggest taking care of a cow is a means of taking care of "all living beings". Cattle are seen in some Buddhist sects as a form of reborn human beings in the endless rebirth cycles in samsara, protecting animal life and being kind to cattle and other animals is good karma. Not only do some, mainly Mahayana, Buddhist texts state that killing or eating meat is wrong, it urges Buddhist laypersons to not operate slaughterhouses, nor trade in meat. Indian Buddhist texts encourage a plant-based diet.