Reference for Chullin 62:20

מאי לאו כאילו לא טבל כלל

Now he [Raba] thought that R'Nahman merely intended to point out a possible refutation; he accordingly went and searched, and found [the following Baraitha]: If he immersed himself and had no purpose in view, he is fit to eat common food but not Second Tithe.

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