Musar for Shabbat 193:14
ופליגא דרב חלקיה בר טובי דאמר רב חלקיה בר טובי תוך שלשה דברי הכל חייב למעלה מעשרה דברי הכל פטור מג' ועד י' באנו למחלוקת ר' עקיבא ורבנן
Now he [R. Eliezer] differs from R. Hilkiah b. Tobi, for R. Hilkiah b. Tobi said: Within three [handbreadths from the ground], all agree that he is culpable;<span class="x" onmousemove="('comment',' because that is regarded as on the ground itself, and therefore at rest. ');"><sup>25</sup></span> above ten, all agree that he is not culpable; between three and ten, we come to the controversy of R. Akiba and the Rabbis. It was taught likewise: Within three, all agree that he is liable; above ten, It is [prohibited] only as a shebuth,<span class="x" onmousemove="('comment',' v. Glos. — The shebuth here is that he carries from his domain to his neighbour's, both being private ground. ');"><sup>26</sup></span>