And it shall be, that the city which is nearest unto the slain man, even the elders of that city shall take a heifer, which has never been worked, and which has not pulled in the yoke;
All Commentaries on Deuteronomy 21:3 Go To Deuteronomy 21
George Leo Haydock
AD 1849
Heifer, not above three years old, say the Rabbins. The pagans esteemed those victims more agreeable to the gods, which had not been yoked. Chermon observes, that the Egyptians rejected such as had been once "consecrated to labour. "(Grotius)
This circumstance might here indicate, that the murderer was a son of Belial, or "without yoke "(chap xiii. 13.; Menochius) and the heifer was slain to show what he deserved, and must expect if he be discovered. (Haydock)