Commentary for Bava Kamma 221:7

תניא אמר רבי לדברי רבי יהודה אם קיים אשם יחזיר אשם אצל כסף

it is they who have to be penalised and the trespass offering accordingly should be brought<span class="x" onmousemove="('comment',' To Jedaiah. ');">⁶</span> to the [place where] the money [is due].<span class="x" onmousemove="('comment',' V. p. 642, n. 7. ');">⁷</span>

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