All the elders: as in verse 4.

Shall wash their hands over the heifer whose neck was broken in the valley: this repeats old information, which in some languages may not be very good style. It may be enough to say “shall wash their hands over the dead heifer” or “over the body of the dead cow.” By this means the town leaders are transferring to the dead animal any guilt that may have been laid on the people of Israel as a whole (see similar proceedings in Lev 16.20-22).

Quoted with permission from Bratcher, Robert G. and Hatton, Howard A. A Handbook on Deuteronomy. (UBS Helps for Translators). New York: UBS, 2000. For this and other handbooks for translators see here .