Reference for Bava Metzia 53:19

רבא אמר פרוטה שהוזלה איכא בינייהו מ"ד מאשר תאבד איכא ומ"ד מומצאתה ליכא

Now, he who derives it from, 'which shall be lost to him,' how does he employ, <i>'and thou hast found it</i>?' — He requires it for Rabbanai's dictum. For Rabbanai said: <i>And thou hast found it</i> implies even if it has come into his possession.<span class="x" onmousemove="('comment',' Lit., 'hand.' V: supra. p. 2. ');">¹⁹</span>

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