Talmud for Shabbat 156:11

“Anybody who carries out a toll collector’s receipt is liable.” It was stated⁸⁴Babli 78b, Tosephta 8:11.: “If one carries out a toll collector’s receipt, before he showed it to the toll collector he is liable, after he showed it to the toll collector he is not liable. Rebbi Jehudah says, even after he showed it to the toll collector he is liable since he may show it to another toll collector⁸⁵According to the Babli, to a supervisor of the toll collector who issued the receipt..” If one carries out a document of indebtedness, before he showed it to the debtor he is liable, after he showed it to the debtor he is not liable. Rebbi Jehudah says, even after he showed it to the debtor he is liable since he may show it to another debtor⁸⁶Tosephta 8:12, Babli 78a. In the Babli the argument of R. Jehudah is more plausible: As long as the debt is not liquidated, even if the debtor has acknowledged the debt and promised to pay, the document is still needed. Once the debt is liquidated, the document either must be cut into pieces or invalidated in other ways; then its status is not that of a document but of erased paper..