Exodus 21:28

וכי יגח שור AND IF AN OX THRUST — This law applies to an ox as well to any other cattle, wild beast or fowl, but Scripture mentions the ox, because it speaks of what usually occurs (Bava Kamma 54b). ולא יאכל את בשרו AND ITS FLESH SHALL NOT BE EATEN — From what is implied in the words “the ox shall surely be stoned” do I not know that it becomes carrion, and carrion of course is prohibited to be eaten? Why then is it stated, “and its flesh shall not be eaten”? It is to intimate that even if he slaughtered the animal according to regulation after sentence of stoning has been pronounced but before it had been carried out it is forbidden to be eaten. Whence may it be proved that under such circumstances it is prohibited to derive any other benefit from it? Scripture therefore states: “and the owner of the ox is נקי” — it is a phrase such as a man uses to his fellow: that man there has gone away “empty” (נקי) of all his property (he has nothing whatever left), and he has not the slightest benefit of it. This is how the Halachic Midrash explains it (Bava Kamma 41a). However, the real sense of ובעל השור נקי, is what it literally means: the owner of the ox shall be guiltless. Because Scripture says with reference to the מועד (an ox which inflicted injury three times in succession, and about which its owner must therefore be regarded as forewarned), (v. 29) “and his owner also shall be put to death”, it was forced to state with regard to the תם (a hitherto innocuous animal, having inflicted an injury for the first time) “the owner of the ox shall be guiltless”.

וְכִֽי־יִגַּ֨ח שׁ֥וֹר אֶת־אִ֛ישׁ א֥וֹ אֶת־אִשָּׁ֖ה וָמֵ֑ת סָק֨וֹל יִסָּקֵ֜ל הַשּׁ֗וֹר וְלֹ֤א יֵאָכֵל֙ אֶת־בְּשָׂר֔וֹ וּבַ֥עַל הַשּׁ֖וֹר נָקִֽי׃

If an ox gore a man or a woman, that they die: then the ox shall be surely stoned, and his flesh shall not be eaten; but the owner of the ox shall be acquitted.