Reference for Shevuot 75:19

והא תני רבי חייא הרי כאן עשרים חטאות ההיא אפקדון ותשומת יד וגזל ואבידה

R'Johanan said: If there is a perutah<span class="x" onmousemove="('comment',' A small coin (v. Glos.) .');">²³</span> [in the value] of all of them together, they combine.<span class="x" onmousemove="('comment',' If the wheat, barley and spelt are together worth only one perutah they combine, and the bailee is liable to an offering for denying on oath that he has them in his possession; for less than a perutah there is no liability.');">²⁴</span>

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