Sotah 9:2-3

Sotah 9:2

If the deceased was found buried under a rock pile, hanging from a tree or floating on the water, the calf’s neck would not be broken because the Torah specifies that the body must be found “in the land.” If the body is “in the land,” not buried under a rock pile; “lying,” not hanging from a tree; “in the field,” not floating on the water. If the body is found near the border or near a city with a non-Jewish majority and no Jewish court (of 23 judges), the calf’s neck would not be broken. They only measure from a city that has a court (of 23 judges). If the body is found equidistant between two such cities, they use two calves; this is the opinion of Rabbi Eliezer. An eglah arufah is not brought for Jerusalem.

Sotah 9:3

If the deceased’s head is found in one place and his body is found elsewhere, Rabbi Eliezer says they bring the head to the body. Rabbi Akiva says they bring the body to the head.