Commentary for Bava Kamma 233:15

איתיביה רבי אבהו לרב אשי אמר לו אנס הושיט לי פקיע עמיר זה או אשכול ענבים זה והושיט לו חייב הכא במאי עסקינן כגון דקאי בתרי עברי נהרא

the son of R. Hisda. The heathens then said to him, 'Carry the wine and bring it along with us,' so he carried it and brought it along with them. When he was brought before R. Ashi he exempted him. The Rabbis said to R. Ashi: Was it not taught: 'If he personally took it and gave it to the heathens with [his own] hand, he would be liable'? — He said to them: This ruling applies only where the heathens were not standing near it,<span class="x" onmousemove="('comment',' I.e., where they have not yet become possessed of it; cf. Rashi and the Codes. ');">²⁴</span> whereas where they stood near it is the same [in the eye of the law] as if it had already been burnt.<span class="x" onmousemove="('comment',' The defendant could thus be made liable neither for the act of showing, for at that time be did not handle the wine, nor for the act of carrying which was after the wine had virtually entered the possession of the heathens. ');">²⁵</span>

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