Reference for Bekhorot 35:11

והכא בקרובה ולא קרובות קמיפלגי דתנא קמא סבר

The point at issue, however, is whether we hold that the words '[the city] which is nearest', imply 'but not [the cities] which are nearest': The first Tanna holds: The words, 'Which is nearest' imply 'but not [the cities] which are nearest', whereas R'Eliezer holds: '[The city] which is nearest', implies even [the cities] which are nearest.

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