قَالُوا۟ ٱدْعُ لَنَا رَبَّكَ يُبَيِّن لَّنَا مَا لَوْنُهَا ۚ قَالَ إِنَّهُۥ يَقُولُ إِنَّهَا بَقَرَةٌۭ صَفْرَآءُ فَاقِعٌۭ لَّوْنُهَا تَسُرُّ ٱلنَّـٰظِرِينَ ٦٩
They said, “Call upon your Lord to specify for us its colour.” He replied, “Allah says, ‘It should be a bright yellow cow—pleasant to see.’”

قَالَ إِنَّهُ يَقُولُ إِنَّهَا بَقَرَةٌ لاَّ ذَلُولٌ تُثِيرُ الاٌّرْضَ وَلاَ تَسْقِى الْحَرْثَ

(He says, `It is a cow neither trained to till the soil nor water the fields') meaning, it is not used in farming, or for watering purposes. Rather, it is honorable and fair looking. `Abdur-Razzaq said that Ma`mar said that Qatadah said that,

مُّسَلَّمَةٌ

(sound) means, "The cow does not suffer from any defects." This is also the opinion of Abu Al-`Aliyah and Ar-Rabi`. Mujahid also said that the Ayah means the cow is free from defects. Further, `Ata' Al-Khurasani said that the Ayah means that its legs and body are free of physical defects.

Also, Ad-Dahhak said that Ibn `Abbas said that the Ayah,

فَذَبَحُوهَا وَمَا كَادُواْ يَفْعَلُونَ

(So they slaughtered it though they were near to not doing it) means, "They did not want to slaughter it."

This means that even after all the questions and answers about the cow's description, the Jews were still reluctant to slaughter the cow. This part of the Qur'an criticized the Jews for their behavior, because their only goal was to be stubborn, and this is why they nearly did not slaughter the cow. Also, `Ubaydah, Mujahid, Wahb bin Munabbih, Abu Al-`Aliyah and `Abdur-Rahman bin Zayd bin Aslam said, "The Jews bought the cow with a large amount of money." There is a difference of opinion over this.