Reference for Bava Metzia 126:1

מה לי הן ומה לי דמיהן אמרינן מה לי דמיהן ומה לי הן נמי אמרינן ופוסקין על שער שבשוק ואע"פ שאין לו

We reason, 'What is the difference between them themselves [sc. the crops] and their value?' we argue [conversely] too, 'What is the difference between their value and them themselves?' and [consequently] one may contract to supply [provisions] at the current market price even if he has none.<span class="x" onmousemove="('comment',' For, just as it is certainly permissible if he has the stock, so also when he has the money furnished by the purchaser to buy it, for there is no essential difference between stock and money. — In such passages the reference is to contracting ahead, when the crops are probably dearer. ');">¹</span>

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