Commentary for Bava Kamma 95:15

הניחא לשמואל דאמר כל תקלה בור הוא אלא לרב דאמר עד דמפקר ליה מאי איכא למימר

he has no liability. But why should the fact of its lying down confer exemption?<span class="x" onmousemove="('comment',' If damage was done by it. ');">²¹</span> — R. Papa thereupon said: What is meant by 'it lies down' is that the ox lays down its excrements [upon the ground], and thereby soils the utensils of the owner of the premises. [The exemption is because] the excrements<span class="x" onmousemove="('comment',' As any other nuisance. ');">²²</span>

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