Commentary for Megillah 46:16

אמר רבי אבהו באומר דמי עלי דתניא האומר דמי עלי שמין אותו כעבד ועבד איתקש לקרקעות דכתיב (ויקרא כה, מו) והתנחלתם אותם לבניכם אחריכם לרשת אחוזה:

R. Abbahu said: It refers to one who says, "My monetary [value] be upon me" as it has been taught: "One who says, My monetary [value] be upon me, we estimate his value as we would that of a slave." And a slave is compared to property, as it is written, "And you shall pass them down as an inheritance for your children after you, to hold for a possession" (Leviticus 25:46).

Tosafot on Megillah