Related for Menachot 82:14
אמר רב הונא ד' בתוך ד' ומשולשת ד' ורב יהודה אמר ג' בתוך ג' משולשת ג'
Abaye said, In every case my Master [Rabbah] followed Rab's ruling, save in the above three cases in which he followed Samuel's ruling, namely, that one may detach the fringes from one garment [and insert them] into another, that one may kindle one light from another light, and that the halachah is in accordance with R'Simeon's view concerning the dragging [of an object on the Sabbath], for it was taught: R'Simeon says, A man may drag a bed, a chair or a bench on the Sabbath, provided he has no intention of making a groove.<span class="x" onmousemove="('comment',' Although when dragging a heavy object over soft earth it is inevitable that a groove be made, which act is forbidden on the Sabbath, R. Simeon permits it as long as there was no intention of making the groove. V. Shab. 22a.');"><sup>11</sup></span>