Reference for Bava Kamma 236:9

לימא מנין פוטר תנאי היא דתניא הגוזל את חבירו והבליע לו בחשבון תני חדא יצא ותניא אידך לא יצא

and Samuel?<span class="x" onmousemove="('comment',' Who was on the other hand preceded by R. Ishmael. ');">¹⁵</span> — No, they referred to the case of the lamb the theft of which is probably unknown to the owner<span class="x" onmousemove="('comment',' And so was the case regarding the sela'. ');">¹⁶</span>

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