Thematic Bible: Imputed to the nearest city when the murderer was unknown

"If a slain person is found lying in the open country in the land which the LORD your God gives you to possess, and it is not known who has struck him, then your elders and your judges shall go out and measure the distance to the cities which are around the slain one. "It shall be that the city which is nearest to the slain man, that is, the elders of that city, shall take a heifer of the herd, which has not been worked and which has not pulled in a yoke;