Reference for Bava Kamma 212:18

ואם איתא תיהוי נמי כאבידה א"ל הכא במאי עסקינן כגון שאכלו כשהוא קטן

It must therefore be that one out of two or three [possible] answers has been adopted. R. Hiyya b. Abba said that R. Johanan stated: He who advanced in his own defence a plea of theft regarding a lost article<span class="x" onmousemove="('comment',' Supra 57a and 63a. ');">³¹</span>

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