TT #357 · Parashas Shoftim · Seventh Aliyah · Passuk 21:03
And it shall be, the city nearest to the slain person – the elders of that city shall take a heifer of the herd that has not been worked and that has not drawn a yoke.
Torah Temimah points to Sifrei Devarim 206.
TT lemma: וְלָקְחוּ זִקְנֵי הָעִיר הַהִוא.
English: ‘The elders of that city shall take’ – from the property of the people of the city.
Derash on the source of the animal (Sifrei) — the city itself supplies the heifer.
The elders of the nearest city take a heifer that belongs to (or is purchased by) the people of that city.