Commentary for Bava Kamma 126:20

נפקא ליה מדתנא דבי חזקיה דתנא דבי חזקיה יאמר שור וגניבה והכל בכלל

— He might say to you: A thief and a bailee falsely alleging theft are made analogous to one another in Scripture,<span class="x" onmousemove="('comment',' To be subject to the law of double payment which may lead on to a liability of four-fold or five-fold payment. ');">²⁹</span> and no objections can be entertained against an analogy.<span class="x" onmousemove="('comment',' [H] infra 106b. ');">³⁰</span>

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