Reference for Gittin 102:2

וחכ"א אינו אלא כמשיב אבידה ופטור

But does R. Eliezer b. Jacob not hold that one who restores a lost article is exempt? — Rab said: [He speaks of a case] where the claim is made by a minor.<span class="x" onmousemove="('comment',' Which he calls 'his own plea'. ');">²</span>

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