Reference for Bava Batra 140:5

לא דכולי עלמא אית להו דרב חסדא והכא בהא קמיפלגי דמר סבר אם איתא דפרעיה מימר הוה אמר ומר סבר אימור מלאך המות הוא דאנסיה

Now all authorities accept the view of the Nehardeans who say that this transaction is half a loan and half a deposit.<span class="x" onmousemove="('comment',' If money was borrowed in this way, the Rabbis regarded it as consisting of two parts, one half a loan, the profit of which went to the borrower (the lender being forbidden to take it, because it is counted as interest), and the other half a deposit, the profit of which went to the lender. Hence the law of loan applies to one half of it and the law of deposit to the other half. If therefore it was forcibly taken from the borrower, he has to pay back one half to the lender (since a borrower is responsible for a loan), but he can release himself from payment of the other half on taking an oath that it was forcibly taken from him, according to the law of deposit quoted above. In this case we suppose that the borrower died and the claim is made against his children under age. That half is to be paid back there is no question; the only doubt is whether the claimant can recover the half which is regarded as a deposit. ');">⁸</span> May we not say then that the point in which they differ is this, that the one authority [the judges of the Exile] holds that the claimant may plead effectively, 'How comes your bond to be in my hand',<span class="x" onmousemove="('comment',' And therefore we cannot plead on behalf of the orphans that the money had been returned, seeing that the father had he been alive could not have pleaded thus. ');">⁹</span>

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