Reference for Bava Batra 248:16

דאמר רבה גבו קרקע יש לו גבו מעות אין לו ורב נחמן אמר גבו מעות יש לו גבו קרקע אין לו

If it is suggested [that it is according] to the Rabbis, [it may be retorted:] If the Rabbis maintain that [in] an appreciation which accrues to his possession [the firstborn is] not to take [a double portion], is there any question as to [whether he takes a double portion in] a loan?<span class="x" onmousemove="('comment',' Surely, he does not. How, then, could it be said that he does take a double portion? ');">²⁵</span> — But [the statement is according] to Rabbi. [Does] not [the firstborn, however, according] to Rabbi [take a double portion] in the interest [also]? Surely it was taught: Rabbi said: A firstborn takes a double portion both in a loan and in [its] interest! — This is really [in accordance with] the Rabbis, but a loan [is regarded] as collected.<span class="x" onmousemove="('comment',' Hence the right of the firstborn to take a double portion. ');">²⁶</span>

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