Reference for Bava Kamma 225:10
אם היה דבר שיש בו אחריות חייב לשלם: מתני ליה רבי לר"ש בריה לא דבר שיש בו אחריות ממש אלא אפילו פרה וחורש בה חמור ומחמר אחריו חייבין להחזיר מפני כבוד אביהן
BUT IF THERE WAS ANYTHING [LEFT] WHICH COULD SERVE AS SECURITY, THEY WOULD BE LIABLE TO PAY. Rabbi taught R. Simeon his son: The words 'ANYTHING WHICH COULD SERVE AS SECURITY' should not [be taken literally to] mean actual security, for even if he left a cow to plough with or an ass to drive after, they would be liable to restore it to save the good name of their father. R. Kahana thereupon asked Rab: What would be the law in the case of a bed upon which they sit, or a table at which they eat?<span class="x" onmousemove="('comment',' Which is not kept so much in the eye of the public as is the case with the cow or the ass. ');"><sup>13</sup></span> — He replied<span class="x" onmousemove="('comment',' The law is exactly the same. ');"><sup>14</sup></span>