3 Then the elders of the city nearest to the corpse must take from the herd a heifer that has not been worked--that has never pulled with the yoke--

4 and bring the heifer down to a wadi with flowing water, to a valley that is neither plowed nor sown. There at the wadi they are to break the heifer's neck.

Deuteronomy 21:3-4, New English Translation. Copyright © 1996-2017 by Biblical Studies Press.
Deuteronomy 20
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