Quoting%20commentary for Shevuot 94:2

ורב ושמואל האי שבועת ה' מאי קא דרשי ביה

but if you say, that his father in such circumstances would also have been exempt,<span class="x" onmousemove="('comment',' As Rab and Samuel say, that when an oath cannot be imposed, it 'returns to Sinai', i.e., the matter lapses, and there is neither oath nor payment.');">³</span> wherefore do we need Scripture [to exempt] the heirs!<span class="x" onmousemove="('comment',' Hence, the fact that we do need the verse to exempt the heirs implies that the father would have to pay. Thus, this supports the view of R. Abba.');">⁴</span>

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