Talmud for Sotah 9:2
נִמְצָא טָמוּן בְּגַל, אוֹ תָלוּי בְּאִילָן, אוֹ צָף עַל פְּנֵי הַמַּיִם, לֹא הָיוּ עוֹרְפִין, שֶׁנֶּאֱמַר (שם) בָּאֲדָמָה, וְלֹא טָמוּן בְּגַל. נֹפֵל, וְלֹא תָלוּי בְּאִילָן. בַּשָּׂדֶה, וְלֹא צָף עַל פְּנֵי הַמָּיִם. נִמְצָא סָמוּךְ לַסְּפָר, אוֹ לְעִיר שֶׁרֻבָּהּ נָכְרִים, אוֹ לְעִיר שֶׁאֵין בָּהּ בֵּית דִּין, לֹא הָיוּ עוֹרְפִין. אֵין מוֹדְדִין אֶלָּא מֵעִיר שֶׁיֵּשׁ בָּהּ בֵּית דִּין. נִמְצָא מְכֻוָּן בֵּין שְׁתֵּי עֲיָרוֹת, שְׁתֵּיהֶן מְבִיאוֹת שְׁתֵּי עֲגָלוֹת, דִּבְרֵי רַבִּי אֱלִיעֶזֶר. וְאֵין יְרוּשָׁלַיִם מְבִיאָה עֶגְלָה עֲרוּפָה:
If [the corpse] was found buried underneath a heap of stones, or hanging on a tree, or floating on the surface of the water, they would not break [the heifer’s neck], as it says: “In the earth” — and not buried underneath a heap of stones, "fallen" not hanging on a tree; “In a field” —and not floating on the surface of the water. If it was found near the border, or a city whose majority of inhabitants were non-Jews, or a city in which there is no court, they would not break [the heifer's neck]. They measure the distance only from a city in which there is a court. If [the corpse] was found exactly between two cities, both of them would bring two heifers [between them], the words of Rabbi Eliezer; And Jerusalem does not bring a heifer whose neck is to be broken.