Talmud for Shabbat 184:10
<big><strong>מתני׳</strong></big> המוציא ככר לרשות הרבים חייב הוציאוהו שנים פטורין לא יכול אחד להוציאו והוציאוהו שנים חייבין ור' שמעון פוטר:
R. JUDAH SAID: ALSO THOSE WHO RECEIVE NOTES. A Tanna taught: Because clerks of the State do thus.<span class="x" onmousemove="('comment',' 'Aruk: they carry their documents in an apron around their loins, and sometimes these are at the front and sometimes at the back. ');"><sup>16</sup></span> <b><i>MISHNAH</i></b>. IF ONE CARRIES OUT A LOAF INTO THE STREET, HE IS CULPABLE; IF TWO CARRY IT OUT, THEY ARE NOT CULPABLE. IF ONE COULD NOT CARRY IT OUT AND TWO CARRY IT OUT, THEY ARE CULPABLE; BUT R. SIMEON EXEMPTS [THEM].<span class="x" onmousemove="('comment',' From a sin-offering. ');"><sup>17</sup></span>