Deuteronomy 21:3; Deuteronomy 21:4

Deuteronomy 21:3

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

Deuteronomy 21:4

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.