Reference for Avodah Zarah 106:4

ואי תנא גנבוה לסטין משום דסבר אי עובד כוכבים שקיל לה מפלח פלח לה אי ישראל שקלה איידי דדמיה יקרין מזבין לה לעובד כוכבים ופלח לה אבל הניחוה הבעלים והלכו למדינת הים מדלא שקלו בהדייהו בטולי בטלוה צריכא

If it had taught the case where robbers stole it, because he thought that if an idolater took it he would worship it and if an Israelite took it, since it is of value, he would sell it to an idolater who would worship it [therefore it is not annulled]; but in the case where the owners left it behind and journeyed to a distant land, since they did not take it with them [it might be assumed] that they had annulled it! Therefore it was necessary.

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