If it was found buried in a heap, or hanging from a tree, or floating upon the water, they would not decapitate [a calf]; as it is said: in the land (ibid. 21:1) —- [implying that it was] not buried in a heap; fallen —- but not hanging from a tree; in the field —- but not floating upon the water.  If it was found near the border, or near a city of which the majority are non-Jews, or near a city in which there is no court of law, they would not decapitate [a calf]. They do not measure except from a city in which there is a court of law.  If it was found equidistant from two cities, the two bring two calves; [these are] the words of R’ Eliezer.  Jerusalem is exempt from the rite of the decapitated calf.