Reference for Chullin 267:19

נגזלות ומר סבר

and the other [R'Assi] holds that they are not.<span class="x" onmousemove="('comment',' For since they are endowments by Divine Law they always remain the priest's property wherever they are, consequently the law of theft does not apply to them, but the person in whose possession they are is alone responsible for them to the priest.');">¹⁵</span>

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