Comentario citado sobre Deuteronómio 31:27

A Kabbalistic approach: the whole procedure of “sacrificing” the עגלה ערופה to the attribute of Justice in its most severe manifestation aims at preventing this attribute which is poised to strike the community in whose proximity the murder occurred from causing harm. The reason the neck of the animal was chosen as the point of death is that it represents the “hardest,” most unbending part of the personality. Seeing that at this time G’d, as it were, turns His back (neck) on us, this calf does not have its throat slit as do the animals which are ritually slaughtered. The reason why this whole legislation is described in such detail is that the murder has occurred in Eretz Yisrael, on holy soil. The reason the Torah added the word בקר to the word עגלת בקר (a calf is always a junior בקר) is that this animal symbolises the חיה with the face of an ox in the prophet’s vision in Ezekiel 1,10. Sometimes the חיה described there as on the ”left,” does appear on the right, i.e. represents the attribute of Mercy.
Although the calf must not have been worked, borne a yoke, it may impose such a yoke, burden on others (symbolically speaking).
As to the words והורדו, “they shall bring it (the calf) down” (verse 4), this means that the elders shall drag the calf down to that valley. The words וערפו שם, reminds us of Genesis 49,24 משם רועה אבן ישראל, [if I understand correctly a reference to Joseph dragging down his family to Egypt, Joseph representing the “ox,” בכור שורו. Ed.]. The words את העגלה בנחל, mean that the calf is to be submerged in the waters of the brook of that valley. These waters are called נחלי אל, a reference to the emanations. The reason the Torah refers to the murdered person as חלל, usually understood as an empty space, is that he has been deprived of his souls, thus effectively making him “empty,” חלול.
The word is also related to חולין, something profane, devoid of sanctity. The procedure is designed to eliminate the spirit of impurity outside the town in the field. This is why the Torah emphasizes נופל בשדה, “fallen in the field” (verse 1). The word חלל is an allusion to orbit, i.e. the revolving planets in their orbits; the slain person is perceived as having been on earth before in a different body. This may be the reason the Torah speaks of חלל באדמה instead of חלל בארץ.
This whole procedure was performed by the priests, the Levites, seeing it is their function to settle strife and plague (verse 5). The words ריב and נגע refer to strife both in the terrestrial regions and in the celestial regions. The waters with which the elders wash their hands (verse 6) represent the waters of the attribute חסד which have their origin in a domain above that of the עגלה. The washing of the hands is to ensure that the elders will not be harmed by the attribute of Justice.

דור עקש ופתלתל, “a perverse and twisted generation.” Now Moses addresses his people, calling them by an unflattering description. These words belong together with the words in the next verse הלה' תגמלו זאת, “are you really going to repeat the mistakes of Adam, Kayin and Hevel and act likewise against Hashem?” (The author states that the period sign after the word פתלתל does not present an obstacle to how he reads these two verses). Seeing that Moses had already told the people in 31,29 that he foresaw how they would become corrupt after his death and serve idols after the death of Joshua, he now urgently warns them against pursuing such a path.

יומת המת, “he that has to die shall be executed;” we find similar constructions in Genesis 48,21, concerning Yaakov and Joseph, הנה אנכי מת, “here I am dead;” and in Deuteronomy 31,27, where Moses describes a situation after his death,ואף גם אחרי מותי, “and also after my death.”

as long as I exist Heb. בעדי, like (Deut. 31:27): “When I am still (בעודני) alive.”