From where would they measure? R’ Elizer says: From his navel. R’ Akiva says: From his nose. R’ Elizer ben Yaakov says: From the place that he became a corpse —- his neck.

The elders from Jerusalem took their leave and went on their way. [Then] the elders of that city bring a female calf which has never been worked and which has never drawn with a yoke; [however,] a blemish does not disqualify it (Deut. 21:3).  They bring it down to an eisan valley (ibid. 21:4) —- eisan in its literal meaning —- rock hard. [However,] even if it is not rock hard, it is acceptable. They then decapitate it with a cleaver from behind. Its site is forbidden to be sown or worked; [but] it is permitted to comb flax and to chisel stones there.

The elders of that city wash their hands with water at the site of the calf’s decapitation and say: Our hands have not spilled this blood, and our eyes have not seen (Deut. 21:7). Now did it ever enter our minds that the elders of the court are spillers of blood? Rather, [their statement means]: He did not come before us [only] to be sent away without food, nor did we see him and leave him without escort.  Then the Kohanim say: Forgive Your people Israel whom You, HASHEM, have de-livered and do not place [responsibility for spilling] innocent blood among Your people Israel (Deut. 21:8).  They did not have to say: And the blood shall be atoned for them (ibid.); rather [it is] the Divine Spirit informing them —- [that] whenever they perform this [rite], the blood will be atoned for them.

If the [identity of the] murderer is discovered before the calf has been decapitated, it should go out and pasture with the flock. [If] after the calf has been decapitated, it must be buried at its site, for it originally came [to atone] for an uncertain situation —- it has atoned for its uncertainty and its purpose has been fulfilled.  If the calf was decapitated and subse-quently the murderer was discovered, he should be executed.