Reference for Pesachim 92:2
<big><strong>גמ׳</strong></big> לימא בטובת הנאה קמיפלגי דר' אליעזר סבר טובת הנאה ממון ור' יהושע סבר טובת הנאה אינה ממון
<big><b>GEMARA: </b></big>Shall we say that they differ in respect of goodwill benefit, R'Eliezer holding, Goodwill benefit is considered money, while R'Joshua holds, Goodwill benefit is not money?<span class="x" onmousemove="('comment',' Goodwill benefit is a man's right to dispose of property to whomever he desires, though he may not keep it, and it is disputed whether such a right is accounted as of monetary worth. Naturally, even if it is, its value is small. Thus an Israelite must separate hallah, but he can give it to any priest he desires, and a friend of a particular priest might pay him a trifle to give it to that priest. Now, it has been stated supra ');"><sup>3</sup></span> - No: all hold [that] goodwill benefit is not money, but here they differ in respect to 'since'.