Musar for Bava Kamma 235:7
רב הונא ורב יהודה אמרי חייב ברי ושמא ברי עדיף ר"נ ור' יוחנן אמרי פטור אוקי ממונא בחזקת מריה
<b><i>MISHNAH</i></b>. IF ONE MAN SAYS TO ANOTHER, 'I HAVE ROBBED YOU, I HAVE BORROWED MONEY FROM YOU, I RECEIVED A DEPOSIT FROM YOU BUT I DO NOT KNOW WHETHER I HAVE [ALREADY] RESTORED IT TO YOU OR NOT,' HE HAS TO MAKE RESTITUTION. BUT IF HE SAYS, 'I DO NOT KNOW WHETHER I HAVE ROBBED YOU, WHETHER I HAVE BORROWED MONEY FROM YOU, WHETHER I RECEIVED A DEPOSIT FROM YOU,' HE IS NOT LIABLE TO MAKE RESTITUTION. <b><i>GEMARA</i></b>. It was stated:<span class="x" onmousemove="('comment',' Keth. 12b; B.M. 97b and 116b. ');"><sup>10</sup></span>
Shenei Luchot HaBerit
I believe that in the many instances when the Talmud justifies certain rulings by the statement אדם חשוב שאני, that we apply different yardsticks to morally high-ranking people, the Talmud wants to emphasize that the law is different when applied to such people. It is not merely a voluntary abrogation of one's rights. When the Talmud speaks of "doing one's duty in the eyes of Heaven," however, it is something else again. Such considerations apply where for one reason or another the human tribunal is unable to enforce a certain ruling.
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