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

When one is found dead in the land which the LORD thy God gives thee to inherit, lying in the field, and it is not known who has slain him, then thy elders and thy judges shall come forth, and they shall measure unto the cities which are round about him that is dead; and it shall be that the elders of the city which is next unto the dead man shall take a heifer, which has not served, and which has not drawn in the yoke;