Commentary for Bava Batra 338:14

אלא אמר רבה באותיות נקנות במסירה קמיפלגי רשב"ג סבר אותיות נקנות במסירה ורבנן סברי אין אותיות נקנות במסירה

'Rabban Simeon b. Gamaliel said; Where a person made a gift to his friend and [the latter] returned the deed to him, his gift [also is, thereby] returned. But the Sages said: His gift is valid.' What is Rabban Simeon b. Gamaliel's reason? — R. Assi said: [Because] it<span class="x" onmousemove="('comment',' Since the gift is conveyed to the donee by means of a deed. ');">³⁸</span> is just as if [the donor] had said to the donee.<span class="x" onmousemove="('comment',' Lit., 'to him'. ');">³⁹</span> 'This field is given to you for so long [a period] as the deed [remains] in your possession'.<span class="x" onmousemove="('comment',' Hence it returns to the donor as soon as the deed is returned to him. ');">⁴⁰</span>

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