Parashas Masei · Passuk 35:3 · TT note 2
Chabad.org — English translation + Rashi
Torah Temimah points to Makkos 12a (TT note on “וּלְכֹל חַיָּתָם”).
English: Rabbi Abbahu said: Cities of refuge were not used for burial, as it is written “and their open land shall be for their animals and for their goods and for all their living” — they were given for the living, not for burial.
Halakhic restriction — migrash and cities of refuge are for the living, not for the dead.
Neither the Levitical cities nor their migrash may be used for burial; the land is designated for the living needs of the inhabitants.