Reference for Bava Batra 248:17
אמר ליה אביי לרבה לדידך קשיא לרב נחמן קשיא לדידך קשיא
R. Aha b. Rab said to Rabina: Amemar [once] happened to come to our place, and gave the following exposition: A firstborn takes a double portion in a loan but not in [its] interest. He said to him: The [scholars] of Nehardea follow their [own] view;<span class="x" onmousemove="('comment',' Amemar, who was of Nehardea, holds the same view as R. Nahman, who was also of Nehardea, that a debt is regarded as being in the possession of the creditor. ');"><sup>27</sup></span> for R. Nahman said:<span class="x" onmousemove="('comment',' This is the order adopted by Rashb. ');"><sup>28</sup></span> [If] land was collected [for the debt, the firstborn] has no [double portion],<span class="x" onmousemove="('comment',' Because the bequest was money and not land. ');"><sup>29</sup></span> [if] money was collected he has [it],<span class="x" onmousemove="('comment',' V. u. 1, supra. ');"><sup>30</sup></span> but Rabbah said: [If] money was collected he has no [double portion],<span class="x" onmousemove="('comment',' Since a loan is made to be spent, the money that is collected for the debt is not the original that was lent, but other money which was never in the creditor's possession. ');"><sup>31</sup></span> [if] land was collected, he has.<span class="x" onmousemove="('comment',' Lands are regarded as pledged to the creditor and, consequently, as being in his possession. ');"><sup>32</sup></span> Abaye said to Rabbah: Following<span class="x" onmousemove="('comment',' Lit., 'according to'. ');"><sup>33</sup></span> you there is a difficulty; following<span class="x" onmousemove="('comment',' Lit., 'according to'. ');"><sup>33</sup></span> R. Nahman there is a difficulty. Following you there is [this] difficulty: