Reference for Gittin 81:5

במאי קמיפלגי בהיזק שאינו ניכר קמיפלגי מ"ס שמיה היזק ומר סבר לא שמיה היזק

It has also been stated [elsewhere]: On the question of the man who injures an object which has been pledged as security to another, we find a difference of opinion between R. Simeon b. Gamaliel and the Rabbis.

Jastrow