He said, "He says, 'It is a cow neither trained to plow the earth nor to irrigate the field, one free from fault with no spot upon her.'" They said, "Now you have come with the truth." So they slaughtered her, but they could hardly do it.
The Stubbornness of the Jews regarding the Cow; Allah made the Matter difficult for Them
Allah mentioned the stubbornness of the Children of Israel and the many unnecessary questions they asked their Messengers. This is why when they were stubborn, Allah made the decisions difficult for them. Had they slaughtered a cow, any cow, it would have been sufficient for them, as Ibn `Abbas and `Ubaydah have said. Instead, they made the matter difficult, and this is why Allah made it even more difficult for them. They said,
ادْعُ لَنَا رَبَّكَ يُبَيِّنَ لَّنَا مَا هِىَ
(Call upon your Lord for us that He may make plain to us what it is!), meaning, "What is this cow and what is its description" Musa said,
These Verses show how the Israelites were disposed to disobedience, and how this inclination expressed itself in different forms. The Hadith says that if these people had obeyed Allah's commandment without raising so many doubts and asking unnecessary questions, such strict condition would not have been imposed on them, and the sacrifice of any cow whatsoever would have been accepted.
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 71–72
Another mistake that the Israelites had made was to destroy the simplicity of divine religion by involving themselves in complicated theological wrangling. They had to learn to interpret God’s will in a straightforward manner and obey it immediately. This was another lesson that was taught under the pretext of this murder case: hair-splitting to define the exact scope of divine edicts will only make things difficult for everyone; additional conditions will only complicate the carrying out of what had originally been a simple commandment.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.