Deuteronomy 21:2

New English Translation

your elders and judges must go out and measure how far it is to the cities in the vicinity of the corpse.

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If a homicide victim should be found lying in a field in the land the Lord your God is giving you, and no one knows who killed him,

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 –