Thematic Bible: Imputed to the nearest city when the murderer was unknown

"If a murder victim is found lying in a field in the land the Lord your God is giving you to possess, and it is not known who killed him, your elders and judges must come out and measure [the distance] from the victim to the nearby cities. The elders of the city nearest to the victim are to get a cow that has not been yoked or used for work.