Reference for Bava Kamma 121:9

אמר רב לא שנו אלא בקולחת אבל בנכפפת אפילו עד מאה אמה חייב ושמואל אמר מתני' בנכפפת אבל בקולחת אפי' כל שהוא פטור

there would [still] be exemption. The Tanna of the Baraitha [was on the other hand] reckoning upwards; at [the height of] two cubits, there would be liability; of three cubits,<span class="x" onmousemove="('comment',' But not including a fence of the height of four cubits. It thus follows that there is no contradiction between the two statements as where the fence was of the height of four cubits there will be exemption according to all views. ');">¹⁵</span> there would be liability; up to [the height of] four cubits, there would [still] be liability.

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