Commentary for Bava Kamma 194:2

איתיביה רבא לרב נחמן אין מחללין על המעות שאינם יוצאות כיצד היו לו מעות כוזביות ירושלמיות או של מלכים הראשונים אין מחללין הא של אחרונים דומיא דראשונים מחללין

R. Nahman said that the ruling of Samuel might reasonably be applied where the creditor had occasion to go to Meshan, but if he had no occasion [to go there] it would surely not be so. But Raba raised an objection to this view of R. Nahman [from the following]: 'Redemption [of the second tithe] cannot be made by means of money which has no currency, as for instance if one possessed koziba-coins,<span class="x" onmousemove="('comment',' Coins struck by Bar Cochba, the leader of the uprising in Eretz Yisrael against Hadrian. [The name Koziba has been explained either as derivation from the city Kozeba, his home, or as 'Son of Lies', a contumelious designation when his failure belied all the hopes reposed in him, v. Graetz, Geschichte, p. 136.] ');">³</span> of Jerusalem,<span class="x" onmousemove="('comment',' [Probably the old shekels. According to Rashi render: namely, Jerusalem coins.] ');">⁴</span>

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