Reference for Bekhorot 104:13

בכור (דברים כא, יז) לתת לו פי שנים מתנה קרייה רחמנא:

<big><b>GEMARA: </b></big>What is the reason of R'Meir? - Only in the case of a sale [of land] does the Divine Law enjoin that it must return in the year of Jubilee [to its original owners], but not with regard to a present or an inheritance; and the cases [enumerated in the Mishnah as not returning in Jubilee] are either cases of inheritance or such as come under the category of a present;<span class="x" onmousemove="('comment',' Lit., those cases of inheritance are considered as inheritance, and those cases of a present are considered as a present.');">¹⁰</span>

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