Reference for Bava Kamma 224:1

שלא בפני בעל דין ולא והא קתני בין גדולים בין קטנים חייבין א"ל הרי מחלוקת סומכוס בצידך אמר איכפל כולי עלמא וקאי כסומכוס לאפקוען לדידי

where the other party is not present?'<span class="x" onmousemove="('comment',' And a minor is considered in law as absent to all intents and purposes. For a different description of the case cf. J. Sanh. III, 9. ');">¹</span> And why not? Was it not stated: 'Whether adults or minors they would be liable'?<span class="x" onmousemove="('comment',' To restore misappropriated articles inherited by them to the legitimate proprietor. ');">²</span>

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