Quoting%20commentary for Arakhin 13:2

ניתן לחזרת עמידת ב"ד

Rabbah said: All agree that an oral debt cannot be collected from the heirs, they are disputing here whether an obligation arising from the law of the Torah may be considered as one written in a document of indebtedness, the first Tanna holding it is to be regarded like one acknowledged in a document of indebtedness, whilst R'Simeon B'Eleazar holds it is not to be regarded like one acknowledged in a document of indebtedness.

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