Deuteronomy 21:2-4

New International Version

² your elders and judges shall go out and measure the distance from the body to the neighboring towns. ³ Then the elders of the town nearest the body shall take a heifer that has never been worked and has never worn a yoke^{(A) 4} and lead it down to a valley that has not been plowed or planted and where there is a flowing stream. There in the valley they are to break the heifer’s neck.