Commentary for Bava Kamma 196:4

לרבי שמעון דאמר דבר הגורם לממון כממון דמי חייב לרבנן דאמרי דבר הגורם לממון לאו כממון דמי פטור בדבר שאין עיקרו ממון מי אמרינן

while according to our Rabbis who said that an object whose absence would cause an outlay of money is not reckoned in law as money, he would be exempt. [But whence could it be proved that even] regarding an object whose substance is not its intrinsic value R. Simeon similarly maintained the same view? Amemar said that the authority who is prepared to adjudicate liability in an action for damage done indirectly<span class="x" onmousemove="('comment',' I.e., R. Meir; cf. infra 100a. ');">⁷</span>

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