Reference for Bava Kamma 78:1

ממנעי ולא עבדי רבי יוסי בר חנינא אמר מעליית אפוטרופוס וחוזרין ונפרעין מן היתומים לכי גדלי

people would certainly refrain from accepting this office and would do nothing at all [in the matter]. R. Jose b. Hanina, however, said that the payment should be made out of the best [of the estate] of the guardians. and that these should be reimbursed out of the estate of the orphans when the latter will have come of age.

Jastrow

Jastrow