Reference for Bava Kamma 139:3
דא"ר יוחנן גזל ולא נתייאשו הבעלים שניהם אינן יכולין להקדיש זה לפי שאינו שלו וזה לפי שאינו ברשותו
[which are outside the possession of the parties].<span class="x" onmousemove="('comment',' But if they are in the possession of a bailee they could be assigned as they are considered in the possession of the depositor (Tosaf.). ');"><sup>2</sup></span>
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