Commentary for Bava Kamma 229:23

אמר קמאי גנב ופרע בחובו ולא בעי למיתב ליה ולא מידי הנך ארבעה זוזי אחריני שקול זוזך והדר גלימי

In the case of a sale, where the money paid was the exact amount of the value of the goods, the benefit of [a purchase in] market overt would certainly apply. But where goods of the value of a hundred were bought for two hundred R. Shesheth said that the benefit of [a purchase in] market overt should not apply,<span class="x" onmousemove="('comment',' For since he paid twice the value the transaction resembles rather a gift than a purchase. ');">³⁹</span> whereas Raba said that the benefit of [a purchase in] market overt should apply. The established law in all these cases, however, is that the benefit of [a purchase in] market overt should apply, with the exception of the cases where one misappropriated [articles] and paid a debt with them, and where one misappropriated them and paid for goods received on credit.<span class="x" onmousemove="('comment',' Cf. n. 2. ');">⁴⁰</span>

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