Moses Hears God Teaching the Red Heifer in Eliezer's Name

Midrash Tanchuma Buber, Chukat 24:3

Rabbi Yose bar Hanina said: He hinted that all heifers come to an end, but his endures forever. Rabbi Aha said in the name of Rabbi Yose bar Hanina: At the hour when Moses ascended to the firmament, he heard the voice of the Holy One, blessed be He, sitting and occupying Himself with the section of the Heifer, and reciting a halakhah in the name of the one who said it: "Rabbi Eliezer says: a calf is one year old, and a heifer is two years old." Moses said: Master of the Universe, are not the upper beings and the lower beings Yours? Yet You recite a halakhah in the name of flesh and blood! He said to him: A certain righteous man is destined to arise in My world, and he is destined to open with the section of the Heifer first—"Rabbi Eliezer says: a calf is one year old, and a heifer is two years old." He said before Him: Master of the Universe, may it be Your will that he be from my loins. He said to him: By your life, he is from your loins, as it is stated, "the name of the one was Eliezer" (Exodus 18:4)—the name of that distinguished one, Eliezer.

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