Talmud for Shevuot 80:18

מנה לי בידך אין לך בידי פטור: אמר רב נחמן ומשביעין אותו שבועת היסת מאי טעמא חזקה אין אדם תובע אלא אם כן יש לו עליו

In one law he agrees with Rab, who holds that the denial in the claim must be two ma'ahs;<span class="x" onmousemove="('comment',' Therefore for the denial of a perutah he is exempt.');">¹⁸</span> and in the other he agrees with Samuel, who holds that if he claimed from him wheat and barley and he admitted one of them, he is liable.<span class="x" onmousemove="('comment',' Therefore if he claimed a perutah and vessels, and he admitted the perutah but denied the vessels, he is liable (and the vessels need not be of the value of two ma'ahs, as has been explained) . kfv rpuf');">¹⁹</span>

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