(1 Samuel 6:7-12; Job 21:10; Isaiah 7:21) The heifer or young cow was not commonly used for ploughing, but only for treading out the corn. (Hosea 10:11) but see Judg 14:18
When it ran about without any headstall, ( 26:4) hence the expression an "unbroken heifer," (Hosea 4:16) Authorized Version "backsliding" to which Israel is compared.
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Smith, William, Dr. "Entry for 'Heifer'". "Smith's Bible Dictionary".