Commentary for Bava Kamma 139:4

איכא דאמרי אמרי נהרדעי לא כתבינן אורכתא אמטלטלי דכפריה טעמא דכפריה דמיחזי כשיקרא אבל לא כפריה כתבינן

Said R. Ashi to Amemar: On what ground? He replied: Because of the view of R. Johanan. For R. Johanan said: If a robber has misappropriated an article and the owner has not abandoned hope of recovering it, neither of them is able to consecrate it; the one because it is not his, the other because it is not in his possession. Some read that the Nehardeans said: We do not execute an assignment on movables [the claim upon which] was denied [by a bailee]. The reason is that the claim was denied, as the deed of assignment would then appear a lie,<span class="x" onmousemove="('comment',' Since the bailee denies them. ');">³</span>

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