Commentary for Bava Kamma 28:7
דתנו רבנן שוה כסף מלמד שאין בית דין נזקקין אלא לנכסים שיש להן אחריות אבל אם קדם ניזק ותפס מטלטלין בית דין גובין לו מהן
The Master stated: "'MONEY'S WORTH" implies that the Court will not have recourse for distraint save to immovable property. How is this implied? Rabbah b. 'Ulla said: The article of distress has to be worth all that is paid for it [in money].<span class="x" onmousemove="('comment',' 'Money's worth' would thus mean 'property which could not be said to be worth less than the price paid for it,' and is thus never subject to the law of deception. This holds good with immovable property; cf. B.M. 56a. ');"><sup>3</sup></span>
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