11. Meis Mitzvah:[1]

Whoever finds a Meis Mitzvah [a Jewish body] is obligated to bring him/her to burial. A body is defined as a Meis Mitzvah even it is missing a limb[2], so long as his head, and majority of the deceased body is found for burial.[3]

Where to bury: Whoever finds a Meis Mitzvah in an open field[4] that is outside the Techum of the city [i.e. Halachic city zone, which is a 2000 Amos circumference around the last house of the city] is obligated to bury him/her in the area that the body was found. This applies even if the body is found in private property, as a Meis Mitzvah acquires the area that he is found in. In such a case, the owners cannot protest against the burial, and it is forbidden to unearth him from there. However, if the body was found within the Techum of the city, then he is to be buried in the city cemetery. [Practically, today the custom is to always bring the body to a cemetery for burial, and not to bury him in the area that the body was found.[5]]

Kohen: See Chapter 8 Halacha 4!

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[1] Michaber 364:3

[2] Shach 374:1

[3] Michaber 364:3; 374:2

[4] If, however, he was found in an area where people walk, then he is buried elsewhere. See Michaber ibid

[5] Shach 364:10 and Taz 364:2 in name of Rashal and that so rule Achronim

The reason: As a) the land is not owned by Jews and b) if he were to be buried in the open, or in the property of a gentile, there is worry that the gentiles or government would unearth it, and belittle the body. [Shach ibid]