רַבִּי שִׁמְעוֹן הֲוָה יָתִיב וְלָעֵי בְּאוֹרַיְיתָא, וְהֲוָה מִשְׁתַּדֵּל בְּהַאי קְרָא (דברים כ״א:ד׳) וְלָקְחוּ זִ קְנֵי הָעִיר הַהִיא עֶגְלַת בָּקָר וְגו' וְעָרְפוּ שָׁם אֶת הָעֶגְלָה בַּנָּחַל. וְדִינָא אִיהוּ בְּקוּפִיץ לְעָרְפָּא לָהּ. אָמַר לֵיהּ רַבִּי אֶלְעָזָר הַאי לְמַאי אִצְטְרִיךְ. R. Simeon was one day in the course of his studies examining the verse, “And the elders of that city shall take a heifer of the herd… and shall break the heifer’s neck there in the valley” (Deut. 21, 3-4). ‘According to the law,’ he said, ‘the neck must be broken with a hatchet.’ Said to him R. Eleazar: ‘What is the need of all this?’

וְתָא חֲזֵי הָא כְּתִיב (דברים כ״א:א׳) כִּי יִמָּצֵא חָלָל וְגו' תָּא חֲזֵי, כָּל בְּנֵי עָלְמָא עַל יְדֵי מַלְאַךְ הַמָּוְת נָפְקָא נִשְׁמָתַיְיהוּ. אִי תֵימָא דְּבַּר נָשׁ דָּא עַל יְדָא דְּהַהוּא מַלְאַךְ הַמָּוֶת נָפַק נִשְׁמָתֵיהּ, לָאו הָכִי. אֶלָּא מַאן דְּקָטִיל לֵיהּ, אַפִּיק נִשְׁמָתֵיהּ עַד לָא מָטָא זִמְנֵיהּ לְשַׁלְטָאָה בֵּיהּ הַהוּא מַלְאַךְ הַמָּוֶת. Observe now the passage: “If one be found slain in the land, etc.” (Deut. 21, 1-9). Ordinarily it is through the angel of death that the souls of men pass out of their bodies, but with that man it was not so, but he that slew him made his soul depart from him before the time came for the angel of death to gather him in.

וּבְגִין כָּךְ וְלָאָרֶץ לא יְכֻפָּר וְגו' וְלָאָרֶץ דִּילָן. וְלָא דַּי לוֹן דְּקָאִים אִיהוּ לְמִסְטֵי עָלְמָא לְמַגָּנָא וּלְקַטְרְגָא תָּדִיר כָל שֶׁכֵּן דְּגָזְלִין מִינֵיהּ מַה דְּאִית לֵיהּ לְנַטְלָא. וְקוּדְשָׁא בְּרִיךְ הוּא חָיִיס עַל בְּנוֹי, וּבְגִין כָּךְ קָרֵבִין עַל הַאי עֶגְלָא, בְּגִין לְתָקָּנָא עִמֵּיהּ מַה דְּאִתְנְטִיל הַהִיא נִשְׁמָתָא דְּבַּר נָשׁ מִנֵּיהּ, וְלָא יִשְׁתְּכַח מְקַטְרְגָא עַל (ד"א ל"ג קריבין בהאי) עָלְמָא. Hence it is written: “And no expiation can be made for the land for the blood that is shed therein, but by the blood of him that shed it” (Num. 35, 33). Is it not enough for the world that Satan should be continually on the watch to lead men astray and to formulate accusations against them, that one must needs increase his fury by depriving him of what is his due? But the Holy One is merciful towards His children, and so provided the offering of a calf as reparation for the soul of which Satan was deprived and as a means of pacifying the world’s accuser.

וְרָזָא עִלָּאָה תָּנִינָן הָכָא: שׁוֹר פָּרָה, עֵגֶל עֶגְלָה, כֻּלְהוּ בְּרָזָא עִלָּאָה אִשְׁתְּכָחוּ, וּבְגִין כָּךְ בְּדָא מְתַקְּנִין לֵיהּ, וְדָא הוּא דִכְתִיב, (דברים כא) יָדֵינוּ לא שָׁפְכֻה אֶת הַדָּם הַזֶּה וְגו' לא שָׁפְכֻה וְלָא גָרִימְנָא מִיתָתֵיהּ, וּבְדָא לָא אִשְׁתְּכַח מְקַטְרְגָא עֲלַיְיהוּ, וּבְכוֹלָּא יָהִיב קוּדְשָׁא בְּרִיךְ עֵיטָא לְעָלְמָא. Herein is involved a deep mystery. The offerings of the ox, the cow, the calf, the heifer have all a deep mystical significance, and therefore we make reparation to him in the way mentioned in the text. Hence the declaration, “Our hands have not shed this blood, etc.” (Deut. 21, 7)- they have not shed this blood, and we have not caused his death; and by this means the accuser is thereby kept at a distance. All this constitutes good counsel given by the Holy One to the world.