Midrash for Bava Metzia 59:7
שאני התם דאמר קרא (דברים כא, ג) אשר לא עובד בה מ"מ
Come and hear: If he took it [the heifer] into the team<span class="x" onmousemove="('comment',' Of three or four cows used for threshing; his purpose was that it should suck. ');"><sup>5</sup></span>
Sifrei Devarim
Vessels of wood — he uses them so that they do not mold.
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Sifrei Devarim
"and (you shall) ignore them": Sometimes you do ignore them and sometimes you do not ignore them. How so? If he were a Cohein and it were in the cemetery, (which a Cohein is forbidden to enter), or if he were an elder and it were beneath his dignity, or if his labor were greater than that of his neighbor, he is exempt, it being written "and you ignore": Sometimes you do ignore and sometimes you do not. (See #222).
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