Reference for Bava Kamma 196:6
חמץ ועבר עליו הפסח אומר לו הרי שלך לפניך: מאן תנא אומרין באיסורי הנאה הרי שלך לפניך אמר רב חסדא ר' יעקב היא דתניא שור שהמית עד שלא נגמר דינו מכרו מכור הקדישו מוקדש שחטו בשרו מותר החזירו שומר לבעליו מוחזר
BUT IF … THE LEAVEN [HE MISAPPROPRIATED BECAME FORBIDDEN FOR ANY USE BECAUSE] PASSOVER HAD INTERVENED … HE CAN SAY TO HIM: HERE, TAKE YOUR OWN. Who is the Tanna who, in regard to things forbidden for any use, allows [the offender] to say, 'Here, take your own'? — R. Hisda said: He is R. Jacob, as indeed taught: If an ox killed [a person], and before its judgment was concluded its owner disposed of it, the sale would hold good; if he pronounced it sacred, it would be sacred; if it was slaughtered its flesh would be permitted [for food]; if a bailee returned it to [the house of] its owner, it would be a legal restoration. But if after its sentence had already been pronounced, the owner disposed of it, the sale would not be valid; if he consecrated it, it would not be sacred; if it was slaughtered its flesh would be forbidden [for any use]; if a bailee returned it to [the house of] its owner, it would not be a legal restoration. R. Jacob, however, says: Even if after the sentence had already been pronounced the bailee returned it to its owner, it would be a legal restoration.<span class="x" onmousemove="('comment',' v. supra 45a for notes. ');"><sup>10</sup></span> Now, is not the point at issue between them<span class="x" onmousemove="('comment',' R. Jacob and the Rabbis. ');"><sup>11</sup></span>