신명기 21:3 미슈나 참조: Mishnah Shekalim & Mishnah Sotah

Coins which were found between the [chest inscribed] “shekels” and the [chests inscribed] “freewill-offerings: Nearer to [the chest inscribed] “shekels”, they go to the shekels; [Nearer to the chests inscribed] “freewill-offerings”, they go to freewill-offerings; Half way in between, they go to freewill-offerings. [Coins which were found] between [the chest inscribed] “wood” and [the chest inscribed] “frankincense”: Nearer to [the chest inscribed] “wood”, they go to the wood; [Nearer to the chest inscribed] “frankincense”, they go to frankincense; Half way in between, they go to frankincense. [Coins which were found] between [the chest inscribed] “bird-offerings” and [the chest inscribed] “young pigeons for burnt-offerings”: Nearer to [the chest inscribed] “bird-offerings” they go to bird-offerings; [Nearer to the chest inscribed] “young pigeons for burnt-offerings”, they go to young pigeons for burnt-offerings; Half way in between, they go to young pigeons for burnt-offerings. [Coins which were found] between non-sacred [money] and [second] tithes [money]: Nearer to the non-sacred [money], they go to common [money]; Nearer to the [second] tithes [money], they go to [second] tithes; Half way in between, they are considered [second] tithes. This is the general rule: the go to that which is nearer [even if this] is lenient; but if half way in between, [they must go] to that which is the more stringent.

The elders of Jerusalem departed and went away. The elders of that city bring “a heifer which has never been worked” (Deuteronomy 21:3). And a blemish does not disqualify it. They bring it down to a hard (etan) wadi “etan” is understood in its literal sense of “hard”. Even if it is not “hard”, it is valid [for the ceremony]. They break its neck with a hatchet from behind. The site may never be sown or tilled, but it is permitted to comb flax and chisel rocks.