Commentary for Bava Kamma 150:19

ובהא קמיפלגי דרבנן סברי הויא לה עדות שאי אתה יכול להזימה וכל עדות שאי אתה יכול להזימה לא הויא עדות

viz., where a pair of witnesses came and said to him: 'You have committed the theft [of an ox]'. and he said to them: 'It is true that I have committed the theft [of an ox] and even slaughtered it or sold it, but it was not in your presence that I committed the theft', and he in fact brought witnesses who proved an alibi<span class="x" onmousemove="('comment',' V. p. 421, n. 1. ');">¹⁷</span>

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