Reference for Gittin 28:9
רב זביד אמר הא והא בשכיב מרע הא דאיתיה למקבל בשעת מתן מעות הא דליתיה למקבל בשעת מתן מעות
If a man said to another, Take a <i>maneh</i> to So-and-so, and he went and looked for him, but did not find him [alive], one [Baraitha] teaches he must return the money to the sender, and another [Baraitha] teaches he must give it to the heirs of the man to whom it was sent. Shall we say that the point at issue [between the two authorities] is that one is of opinion that 'take' is equivalent to accept on behalf of', and the other that it is not? — Said R. Abba b. Memel: No. Both are agreed that 'take' is not equivalent to accept on behalf of', and there is no difference of opinion between them, as the one speaks of a sender who is in health and the other of one who is on a death bed.<span class="x" onmousemove="('comment',' Whose verbal instructions have the character of a written deposition. v. supra 15a. ');"><sup>8</sup></span>