Deuteronomy 21:3

And the elders of the city that is nearest to the slain man shall take a heifer that has never been worked and that has not pulled in a yoke .

Then the elders of the town nearest the body shall take a heifer that has never been worked and has never worn a yoke

And it shall be, that the city which is next unto the slain man, even the elders of that city shall take an heifer, which hath not been wrought with, and which hath not drawn in the yoke;