Commentary for Ketubot 182:13

ההוא גברא דהוו מסקי ביה מאה זוזי שכיב שבק קטינא דארעא דהוה שויא חמשין זוזי אתא בעל חוב וקטריף ליה אזול יתמי יהבו ליה חמשין זוזי הדר קטריף לה

There was certain man against whom there was a claim for a hundred zuz, He died and left a small plot of land that was worth fifty zuz. The creditor came and distrained it. The orphans went to him and gave him fifty zuz. He then distrained on it again.

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