Then the elders of the city nearest to the corpse must take from the herd a heifer that has not been worked -- that has never pulled with the yoke --

and bring the heifer down to a wadi with flowing water, to a valley that is neither plowed nor sown. There at the wadi they are to break the heifer's neck.

and all the elders of that city nearest the corpse must wash their hands over the heifer whose neck was broken in the valley.