Reference for Bava Kamma 151:3

אלא אהקדש ליחייב מה לי מכרו להדיוט מה לי מכרו לשמים

For indeed what difference does it make to me whether he disposed of it to a private owner or whether he disposed of it to the ownership of Heaven? — This represents the view of R. Simeon who said<span class="x" onmousemove="('comment',' Mishnah supra p. 427. ');">³</span>

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