Mesorat%20hashas for Avodah Zarah 58:12

ומת גופיה מנלן אתיא שם שם מעגלה ערופה כתיב הכא (במדבר כ, א) ותמת שם מרים וכתיב התם (דברים כא, ד) וערפו שם את העגלה בנחל מה להלן אסור בהנאה אף כאן נמי אסור בהנאה

And from where do we know this about the dead? We deduce it from the similar expression “there” used in connection with the heifer whose neck was to be broken. Here it is said, “And Miriam died there” (Numbers 20:1), and there it is said, “And they shall break the heifer's neck there in the wadi” (Deuteronomy 21:4). Just as in the case of the heifer, it is prohibited to derive benefit from it, so too here it is prohibited to derive benefit from it.

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