פירוש על קידושין 118:17

Rav and Shmuel have the same argument as Rabbi [Judah Hanasi] and the sages. The context here is divorce. Divorce cannot occur after death. The sages hold that when he says “from today and after my death” it might be a stipulation (in which case it is valid) and it might be a retraction (in which case it is not). Rabbi holds that it is a stipulation, and the get is valid, although it takes effect only after death. Rav holds like the sages and Shmuel holds like Rabbi.