Reference for Arakhin 59:35

[לאיש] אשר מכר לו

- If it was more valuable, then became less valuable, then more valuable again.<span class="x" onmousemove="('comment',' Where it was first sold, say, for two hundred and then resold for one hundred and it appreciated again to two hundred in the possession of the second buyer. According to Rabbi the reckoning is on the basis of one hundred, the price paid by the second buyer, who is the man who is in possession. But on the view of R. Dosethai, the reckoning is on the basis of two hundred.');">¹⁵</span>

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