Reference for Zevachim 186:16

רבי אלעזר אומר אף משהופשט אינו טעון כיבוס אלא מקום הדם ודבר שהוא ראוי לקבל טומאה וראוי לכיבוס

- Said he to him: When he finished, he wiped his hand on the body of the heifer; before he finished, he simply wiped his finger. Now, when he finishes, it is well: he wipes his hand on the body of the heifer, as it is said, And the flesh shall he burn in sight, [her skin, and her flesh, and her blood.

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