In the spiritual world, Bhagavan and His paraphernalia, there is no difference. Don't think that the calf or the cows in Vrndavana is less than Krsna. No. They're as good as Krsna. Ananda-cinmaya-rasa-pratibhavitabhih [Bs. 5.37]. They are expansion of Krsna's ananda-cinmaya-rasa. Krsna wants to play with the cows and calves. So He's ananda-cinmaya. His spiritual potency appears as cows and calves. Therefore we see Krsna is embracing the calves and cows. He's not embracing a material cow. He has nothing to do with material. Ananda-cinmaya-rasa-pratibhavitabhih.

(Srila Prabhupada, speaking in Vrndavana; September 10, 1976)