Deuteronomy 21:3

21:3 Then the elders of the city nearest to the corpse must take from the herd a heifer that has not been worked – that has never pulled with the yoke –

Deuteronomy 22:2

22:2 If the owner does not live near you or you do not know who the owner is, then you must corral the animal at your house and let it stay with you until the owner looks for it; then you must return it to him.