ACL to allow DNS

in CCNA & CCENT
http://www.cisco.com/en/US/tech/tk648/tk361/technologies_configuration_example09186a0080100548.shtml#allowdns
That page shows how to allow DNS through an extended ACL. The second and fourth lines confuse me.. it declares DNS before a destination, why?
That page shows how to allow DNS through an extended ACL. The second and fourth lines confuse me.. it declares DNS before a destination, why?
_______LAB________
2x 2950
2x 3550
2x 2650XM
2x 3640
1x 2801
2x 2950
2x 3550
2x 2650XM
2x 3640
1x 2801
Comments
From the top of the page.
It looks to me like that ACL would allow DNS servers on either network to communicate.
I suppose they could have used the Established clause for the TCP though. However, UDP is connectionless, so an access-list entry for the response from the server using UDP is needed, as there is no way to associate the response with the outgoing query from the router's point of view.