Commentary for Ketubot 181:3

אלא הכא בדינר משעבדי קמיפלגי מר סבר מבני חורין אין ממשעבדי לא ומר סבר אפי' ממשעבדי

Rather, they differ [over whether] a dinar of mortgaged property [is regarded as surplus]. One Master holds that only free property constitutes a surplus but not mortgaged property, and the other Master holds that mortgaged property also [constitutes a surplus].

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