Commentary for Bava Kamma 196:3

מתקיף לה רב הונא בריה דרב יהושע אימר דשמעת ליה לרבי שמעון דבר הגורם לממון כממון דמי בדבר שעיקרו ממון כדרבה דאמר רבה גזל חמץ לפני הפסח ובא אחר ושרפו במועד פטור שהכל מצווים עליו לבערו לאחר הפסח מחלוקת ר' שמעון ורבנן

but if after Passover<span class="x" onmousemove="('comment',' When though forbidden to be used for any purpose it is still not under an injunction to be destroyed; cf. Pes. II. 2. ');">⁵</span> there would be a difference of opinion between R. Simeon and our Rabbis, as according to R. Simeon who held that an object whose absence would cause an outlay of money is reckoned in law as money, he would be liable,<span class="x" onmousemove="('comment',' To the robber, since the robber would have been able to restore the leaven to the owner and say. 'Here there is thine before thee', whereas after the leaven was destroyed he would have to pay the full original value if the leaven. ');">⁶</span>

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