Commentary for Ketubot 160:8

הניח אחיו מעות ילקח בהן קרקע והוא אוכל פירות פירות התלושין מן הקרקע ילקח בהן קרקע והוא אוכל פירות

If his brother left money, land shall be bought with it and he enjoys the usufruct. [If his brother left] produce that was detached from the ground, land shall be bought [out of the proceeds] and he enjoys the usufruct.

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