i think the elbonian's a jew!
http://en.wikipedia.org/wiki/Kabbalah#Perception_of_non-Jews
Perception of non-Jews
Many Kabbalistic sources contain statements to the effect that the Jewish soul is ontologically different from the soul of non-Jews; for example, it is held by some that Jews have three levels of soul, nefesh, ruach and neshamah while non-Jews have only nefesh.
Because of the refernce to livestock, I think of cows, and the particular day this strip ran Dilbert is speaking in code but I will not interpret it. Do not want to get Adams in trouble but I commend his covert action.