Reference for Zevachim 60:1
אמר ליה אביי והא רבה בר בר חנה א"ר יוחנן כי מגעת להו רבי מאיר ורבי יוסי בהדי הדדי לא פליגי
Said Abaye to him: Yet surely Rabbah B'Bar Hanah said in R'Johanan's name: When you bring R'Meir and R'Jose together, [you find that] they do not disagree.<span class="x" onmousemove="('comment',' For, as shewn anon, both reject the view that only the first statement is regarded. That being so R. Meir's ruling on substitution does not agree with R. Judah in our MISHNAH:');"><sup>1</sup></span> But do they not disagree? Surely they do disagree? - They disagree in what they disagree, he answered him, and they do not disagree in what they do not disagree.<span class="x" onmousemove="('comment',' They disagree only in the case cited, where their controversy is explicitly stated. But they do not disagree on the general question whether a man's first statement only is to be regarded, for they both hold that a man's complete intention must be taken into account, the point at issue being what is his intention.');"><sup>2</sup></span>