Reference for Bava Metzia 125:5

דאמר רבי ינאי מה לי הן מה לי דמיהן

Raba said: Three deductions follow from R. Oshaia: [i] the debt may be offset against provisions, and we do not say, it is not as if the <i>issar</i> had come to his hand;<span class="x" onmousemove="('comment',' This disposes of the criticism levelled on 62b against Rabbah's explanation on the strength of the Baraitha quoted there&nbsp;… R. Oshaia's dictum differs from that Baraitha, and Rabbah's interpretation, with which Raba's is identical (v. preceding note), agrees with R. Oshaia. ');">⁵</span>

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