Commentary for Bava Kamma 138:16

כרם רבעי נמי גמר קדש קדש ממעשר כתיב הכא (ויקרא יט, כד) קדש הלולים וכתיב גבי מעשר (ויקרא כז, ל) וכל מעשר הארץ מזרע הארץ מפרי העץ לה' הוא קדש

said the same thing,<span class="x" onmousemove="('comment',' V. supra p. 398. ');">²⁹</span> I might have said that while the virtuous accepted the view of R. Dosa, R. Dosa did not uphold the practice of the virtuous. The virtuous accepted the view of R. Dosa; for if the Rabbis made things easier for a thief,<span class="x" onmousemove="('comment',' To safeguard him from partaking of forbidden fruits. ');">³⁰</span>

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