And he shall burn the heifer before his eyes; its skin, its flesh, and its blood, with its dung, he shall burn.
Torah Temimah: Chullin 11a — “And he shall burn… and he shall slaughter” — he equates its burning to its slaughter: just as its slaughter is while it is whole, so its burning is while it is whole.
English: “And he shall burn… and he shall slaughter” — he equates its burning to its slaughter: just as its slaughter is while it is whole, so its burning is while it is whole.
Hekesh between burning and slaughter.
The para must still be whole (not cut up) when the burning begins, just as it must be whole at the time of shechitah.