The "Gemara" employed to deduce that one may not benefit from a corpse. The "Gemara" deduced this conclusion from the use of the same word "there" (, "sham") both in connection with the heifer whose neck was to be broken (, "ha-eglah ha-arufah") prescribed in and in in connection with a corpse. says, "And Miriam died there (, "sham")," and says, "And they shall break the heifer's neck there (, "sham") in the valley." Just as one was prohibited to benefit from the heifer, so also one was thus prohibited to benefit from a corpse. The School of Rabbi Yannai taught that one was prohibited to benefit from the heifer because mentions forgiveness (, "kaper") in connection with the heifer, just as atonement (, "kaper") is mentioned in connection with sacrifices (for example in ). (Just as one was prohibited to benefit from sacrifices, so also one was thus prohibited to benefit from the heifer.)