וְהָיָ֣ה הָעִ֔יר הַקְּרֹבָ֖ה אֶל־הֶחָלָ֑ל וְלָֽקְח֡וּ זִקְנֵי֩ הָעִ֨יר הַהִ֜וא עֶגְלַ֣ת בָּקָ֗ר אֲשֶׁ֤ר לֹֽא־עֻבַּד֙ בָּ֔הּ אֲשֶׁ֥ר לֹא־מָשְׁכָ֖ה בְּעֹֽל׃
E será que os anciãos da cidade mais próxima do cadáver tomarão uma novilha que ainda não tenha sido trabalhada, que nunca tenha puxado com um jugo,
Mishnah Shekalim
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.
Mishnah Sotah
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.