Reference for Gittin 99:13

לא מאי עידית שפאי עידית כדרבא

that the best of the claimant was only equal to the worst of the defendant, and are following R. Ishmael who said that the law of the Torah is that we should assess on the property of the claimant, but to prevent abuses the Rabbis ordained that the assessment should be made on the property of the defendant, and where orphans were concerned [the Rabbis] left the law as laid down in the Torah. Still did not R. Eliezer the Nabatean state that 'payment recoverable from the property of orphans can be claimed only from their worst land, even if it is the best'? Now what is meant by the words, 'even if it is the best'? Does it not mean, 'even if the best is stipulated in the bond'?<span class="x" onmousemove="('comment',' This refutes Mar Zutra's ruling. ');">¹³</span>

Jastrow