Reference for Bekhorot 35:13

קרובה ואפי' קרובות

R'Hiyya B'Abin reported in the name of R'Amram: A Tanna taught: If a slain body is found at exactly the same distance between two cities, R'Eliezer says: Both cities bring two heifers, whereas the Sages say: They shall bring one heifer between them and make a stipulation.

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