The Mekhilta presents a logical reversal. It initially attempted to compare a stoned ox to an eglah arufah — the heifer whose neck is broken in the ceremony for an unsolved murder (Deuteronomy 21:1-9). The comparison was meant to prove that a stoned ox's flesh is forbidden for any benefit, not just eating.

The argument ran: if the eglah arufah, which atones for the spiller of blood, is forbidden for benefit, then surely a stoned ox — which is itself a spiller of blood, having killed a person — should be even more forbidden. The one who atones is restricted; the one who actually committed the killing should be restricted even further.

But this a fortiori argument encountered difficulties and was initially "reversed" — meaning a counter-argument challenged it. The Mekhilta then declares that the reversal has been nullified, and the original reasoning stands.

The restored conclusion is powerful: deriving benefit from a stoned ox is forbidden. You may not sell its hide, use its bones, or profit from any part of it. The animal that killed a human being is treated as something from which no value may be extracted. This goes beyond the prohibition against eating. It is a total economic prohibition. The killer ox is removed entirely from the sphere of human use — a complete exclusion that mirrors the severity of the act it committed.