Neither eared nor sown; partly to represent the hard and unprofitable and untutored heart of the murderer; and partly that such a desert and horrid place might beget a horror of murder and of the murderer. Strike off the heifer's neck, to show what they would and should have done to the murderer if they had found him.
Related Commentaries of Deuteronomy 21:4
Deuteronomy 21:4
4 And the elders of that city shall bring down the heifer unto a rough valley, which is neither eared nor sown, and shall strike off the heifer's neck there in the valley: