신명기 21:2 미슈나 참조: Mishnah Sanhedrin & Mishnah Sotah

The laying on of the elders’ hands and the breaking of the heifer’s neck [are decided upon] by three, according to Rabbi Shimon. But Rabbi Judah says: “By five.” The rites of halitzah and “refusal” [are performed] before three. The fruit of fourth year plantings and Second Tithes whose value is not known [are redeemed] before three. Things dedicated to the Temple [are redeemed] before three. Vows of evaluation to be redeemed with movable property, [are evaluated] before three. Rabbi Judah says: “One must be a priest.” [Vows of evaluation], [to be redeemed] with land [are evaluated] before nine and a priest. And similarly [for the evaluation] of a man.

[The declaration over] the heifer whose neck is to be broken must be in the holy tongue; as it is said, “If a corpse is found slain on the land … then your elders and judges shall go out” (Deuteronomy 21:1-2)--three used to go out from the high court in Jerusalem. Rabbi Judah says: five, as it is said, “Your elders” two, “and your judges” two, and there cannot be a court of an even number, they add one more.

If [the corpse] was found buried underneath a heap of stones, or hanging on a tree, or floating on the surface of the water, they would not break [the heifer’s neck], as it says: “In the earth” and not buried underneath a heap of stones, nor hanging on a tree; “In a field” and not floating on the surface of the water. If it was found near the border, or a city whose majority of inhabitants were Gentiles, or a city in which there is no court, they would not break [the heifer's neck]. They only measure the distance from a city in which there is a court. If [the corpse] was found exactly between two cities, both of them bring two heifers [between them], the words of Rabbi Eliezer; Jerusalem does not bring a heifer whose neck is to be broken.