For rough valley read 'valley with running water,' and for strike off the heifer's neck read 'break the heifer's neck.' Eared means 'ploughed' as in Exodus 34:21. The proper satisfaction for the crime of murder would be the death of the murderer: see Deuteronomy 19:13 but as he cannot be discovered, the heifer takes his place. The unworked heifer and the untilled land probably suggested complete severance from human life, and symbolised the unnaturalness of the crime of murder.

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