Reference for Shabbat 282:25

מטה לגבי חי מבטלי ליה כיס לגבי תינוק לא מבטלי ליה

'A dead child with a purse hanging around its neck, he is not culpable.' But let him be culpable on account of the child? Raba agrees with R. Simeon, who maintained: One is not culpable on account of a labour unrequired per se.<span class="x" onmousemove="('comment',' V. supra 30a; carrying out a dead child comes under this category, supra 94b. ');">²²</span>

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