Reference for Bava Kamma 230:5

ואם אמר לא אמר כלום והתניא מי שבא בדרך ומעות בידו ואנס כנגדו לא יאמר הרי פירות שיש לי בתוך ביתי מחוללים על מעות הללו ואם אמר דבריו קיימין

'And if he says so, his statement is of no legal validity'? Surely it was taught: If a man was walking on the road with money in his possession, and a robber confronted him, he may not say, 'The produce which I have in my house<span class="x" onmousemove="('comment',' And which was set aside as a second tithe, cf. Lev. XXVII, 30. ');">¹¹</span> shall become redeemed<span class="x" onmousemove="('comment',' In accordance with ibid. 31 and Deut. XIV, 25. ');">¹²</span> by virtue of these coins,'<span class="x" onmousemove="('comment',' Which were about to be misappropriated by the robber. ');">¹³</span>

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