Reference for Gittin 28:14
ר' יהודה הנשיא אמר משום ר' יעקב שאמר משום ר' מאיר הולך לאו כזכי מיהו היכא דמית אמרינן מצוה לקיים דברי המת
May we assert that the question whether 'take' is equivalent to accept on behalf of' is one on which there was a difference of opinion among the Tannaim, as it has been taught: [If a man said to another,] Take a <i>maneh</i> to So-and-so, and he went and looked for him and did not find him [alive], he must return the money to the sender. If the sender has also died meanwhile, R. Nathan and R. Jacob say that he should return it to the heirs of the sender; or as some say, to the heirs of the person to whom the money was sent; R. Judah the Prince said in the name of R. Jacob, who said it in the name of R. Meir, that it is a religious duty to carry out the wishes of the deceased: The Sages say that the money should be divided: while here [in Babylon]<span class="x" onmousemove="('comment',' [This is quoted by Chajes in support of Sherira's view in his Epistle that Babylon was a centre of Torah studies from the earliest days, ever since the first deportation of Jews in 596 B.C.E. V. supra p. 17, n. 3 and Halevy, Doroth II, pp. 82ff.] ');"><sup>13</sup></span>