Commentary for Bava Kamma 236:15

אבל לוקחין מן הנשים כלי צמר ביהודה וכלי פשתן בגליל ועגלים בשרון וכולן שאמרו להטמין אסור ולוקחין ביצים ותרנגולין מכל מקום:

Now, as it is generally presumed that all parties concur with the dictum of R. Isaac who said that a man usually examines his purse from time to time, does it not follow [then] that the two views differ on this point, viz., that the view that he fulfilled his duty implies that counting secures exemption, whereas the view that he did not fulfil his duty implies that counting does not secure exemption? — It may however be said that if they were to accept the saying of R. Isaac they would none of them have questioned that counting should secure exemption; but they did in fact differ regarding the statement of R. Isaac, the one master<span class="x" onmousemove="('comment',' Taking the restoration to be good. ');">²⁵</span> agreeing with the statement of R. Isaac and the other master<span class="x" onmousemove="('comment',' Maintaining that the duty of restoration has not been fulfilled. ');">²⁶</span>

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