Commentary for Ketubot 219:7

כי פליגי דאית ליה לחד בינונית ולחד זיבורית רב נחמן סבר זה גובה וזה גובה קסבר בשלו הן שמין

They differ only where one [of the litigants] has land of medium quality and the other of the worst quality. R. Nahman holds that “the one recovers his debt and the other recovers his debt” because he holds that they assess based on the debtor’s possessions,

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