Responsa for Bava Batra 350:1

Rabbi Dan's report in my name is correct, that when one person gives goods to another in order that the latter trade therewith and the former share in the profits, half of the value of such goods is considered a loan (the other half is considered a deposit), even to the extent that a Sabbatical year effects its cancellation. I always consider it a loan in every respect. The law that such half be considered a loan is stated in the Talmud without qualification (B. M. 104b). The stipulations of Raba are specific; they do not go beyond those mentioned by Raba.
R. Meir adds: Your requests, Rabbi Samuel and Rabbi Dan, that I forgive Rabbi Hananiah for his insults to me are granted. I fully absolve him of guilt.
SOURCES: P. 304; Pr. 973; Tesh. Maim. to Mishpatim, 12; Mord. B. M. 390.

Rabbi Dan's report in my name is correct, that when one person gives goods to another in order that the latter trade therewith and the former share in the profits, half of the value of such goods is considered a loan (the other half is considered a deposit), even to the extent that a Sabbatical year effects its cancellation. I always consider it a loan in every respect. The law that such half be considered a loan is stated in the Talmud without qualification (B. M. 104b). The stipulations of Raba are specific; they do not go beyond those mentioned by Raba.
R. Meir adds: Your requests, Rabbi Samuel and Rabbi Dan, that I forgive Rabbi Hananiah for his insults to me are granted. I fully absolve him of guilt.
SOURCES: P. 304; Pr. 973; Tesh. Maim. to Mishpatim, 12; Mord. B. M. 390.