Quoting%20commentary for Bekhorot 117:26

הא מני ר"ש בן יהודה היא דתניא ר"ש בן יהודה אומר משום ר"ש

- A Tanna recited before R'Shesheth: Whose opinion is this? It is that of R'Simeon B'Judah: For it was taught: R'Simeon B'Judah reported in the name of R'Simeon:

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