Targum sa Deuteronomio 21:3: Targum Jonathan

וְהָיָ֣ה הָעִ֔יר הַקְּרֹבָ֖ה אֶל־הֶחָלָ֑ל וְלָֽקְח֡וּ זִקְנֵי֩ הָעִ֨יר הַהִ֜וא עֶגְלַ֣ת בָּקָ֗ר אֲשֶׁ֤ר לֹֽא־עֻבַּד֙ בָּ֔הּ אֲשֶׁ֥ר לֹא־מָשְׁכָ֖ה בְּעֹֽל׃

At ang lungsod na pinakamalapit sa napatay — ang mga matatanda ng lungsod na iyon ay kukuha ng isang dumalagang baka na hindi pa napagtrabahuhan at hindi pa nakahila sa ilalim ng pamatok.

Targum Jonathan

and the city which is nearest to the dead man, being the suspected one, let the chief court of justice take means for absolution (or disculpation). Let the sages, the elders of that city, take an heifer from the herd, not commixed, an heifer of the year, which hath not been wrought with nor hath drawn in the yoke:
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