Talmud for Avodah Zarah 58:19

And the calf whose neck was broken. There, there. Since there mentioned further describes a prohibition of usufruct, also there said here implies prohibition of usufruct¹⁵⁶Babli 29b, Sifry Deut. 207. This is a case of equal cut. It is written in Deut. 21:4,and they shall break the calf’s neck there in the wadi. Also it is written in Num.20:1, there Miriam died and was buried there. Since a grave and all its appurtenances are forbidden for usufruct, and since the mention of there in Deut. 21:4 is not logically necessary, the prohibition of usufruct (and, as noted in the Babylonian sources, the obligation of burial) is transferred to the calf..