Manu 5.51. He who permits (the slaughter of an animal), he who cuts it
up, he who kills it, he who buys or sells (meat), he who cooks it, he
who serves it up, and he who eats it, (must all be considered as) the
slayers (of the animal).
There are many "killers" of an animal when someone eats it's meat. The person who slaughters the animal and the ...
This is not about beef, but meat and several other kinds of food.
He who unwittingly partakes of (any of) these six, shall perform a Samtapana (Krikkhra) or the lunar penance (Kandrayana) of ascetics; in case (he who has eaten) any other (kind of forbidden food) he shall fast for one day (and a night ).
Once a year a Brahmana must perform a Krikkhra penance,...