"and they shall break there the neck of the heifer": It is written here "breaking," and elsewhere (Vayikra 5:18) "breaking." Just as there, he breaks the neck with a hatchet from behind, so, here. "and they shall break there the neck": It is written here "there," and, elsewhere, "there." Just as there, he buries it and it is forbidden to derive benefit from it, so, here. [("a hard river-bed) which shall not be worked": I might think that it is forbidden to comb flax there and to chisel stones there; it is, therefore, written "and which shall not be sowed." Sowing was included in all (labor). Why was it singled out? To make it a paradigm, viz.: Just as sowing is distinctly in the soil, so, all (such labors are forbidden), to exclude those which are not labors of the soil.]