Commentary for Bava Batra 140:2
לימא בפלוגתא דהני תנאי דתניא שטר כיס היוצא על היתומים דייני גולה אמרי נשבע וגובה כולו ודייני א"י אמרי נשבע וגובה מחצה
May we say that the point at issue [between R. Hisda and R. Amram] is the same as that between the following Tannaim,<span class="x" onmousemove="('comment',' The authorities actually quoted in the passage which follows are usually regarded as Amoraim, not Tannaim, v. nn. 8 and 20. [Funk, S., Die Juden in Bobylonien, I, n. 2, iv, regards the authorities cited here as Babylonian and Palestinian Tannaim respectively, belonging to the pre-Amoraic age, v. infra 100a. On the other hand, the words 'that between Tannaim as it has been taught' do not occur in MSS. v. D.S.] ');"><sup>2</sup></span> as it has been taught: 'If a claim is made against orphans on the ground of a "purse bond",<span class="x" onmousemove="('comment',' A bond given by a borrower for money borrowed for business purposes, on condition that the profit shall be equally divided between him and the lender. ');"><sup>3</sup></span>
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