Commentary for Bava Kamma 28:4
אמר רב יהודה שום זה לא יהא אלא בכסף
In the case of a cow damaging a garment while the garment also damaged the cow, it should not be said that the damage done by the cow is to be set off against the damage done to the garment and the damage done to the garment against the damage done to the cow, the respective damages have to be estimated at a money value.
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