Reference for Bava Kamma 222:9
אמר מר אין הגזילה קיימת פטורין נימא תיהוי תיובתא דרב חסדא אמר לך רב חסדא כי תניא ההיא לאחר יאוש
they would be liable to restore it, to save their father's good name? — Raba therefore said: When I pass away R. Oshaia will come out to meet me,<span class="x" onmousemove="('comment',' V. B.M. 62b. ');"><sup>16</sup></span> since I am explaining the Mishnaic text in accordance with his teaching, for R. Oshaia taught: Where he misappropriated [foodstuff] and fed his children, they would not have to make restitution. If he left it to them [as an inheritance] so long as the misappropriated article is in existence they will be liable, but as soon as the misappropriated article is no more intact they will be exempt. But if their father left them property constituting [legal] security they would be liable to pay.