Commentary for Ketubot 163:1
דלמא רבי נתן היא דתניא ר' נתן אומר מנין לנושה בחבירו מנה וחבירו בחבירו מנין שמוציאין מזה ונותנין לזה ת"ל (במדבר ה, ז) ונתן לאשר אשם לו
Perhaps it accords with the view of R. Nathan, since it was taught: R. Nathan stated, “From where do we known that if a man claims a maneh from another, and this one [claims a similar sum] from a third, the sum is to be collected from the last and handed over to the first? Scripture says, “And he shall give it to the one to whom he is guilty” (Numbers 5:7).
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