Yerushalmi Bava Kamma 9:3 ירושלמי בבא קמא ט׳:ג׳

MISHNAH: If he robbed a coin and it was split, fruits and they rotted, wine and it spoiled, he pays their value at the time of the robbery³³In all these cases, the thing robbed was changed materially; it cannot be returned.. A coin and it was declared invalid, heave and it became impure³⁴It lost its value as food and only can be used as fuel., leavened matter and Passover passed³⁵It is rabbinically forbidden for all usufruct., an animal which was used for sin³⁶Either it was used for idolatry which makes it forbidden as sacrifice, or was used for bestiality which makes it subject to a death sentence., or which became disqualified from the altar³⁷The living animal no longer can be offered as a sacrifice., or which was taken out to be stoned³⁸After it killed a human., he tells him: Here is your property before you³⁹Since these defects are not visible, following R. Jacob the robbed objects can be returned as they are (Babli 98b)..

HALAKHAH: “If he robbed a coin and it was split,” etc. Rav Huna said, if the government invalidated it. Samuel said, if really it was split⁴⁰Rav Huna considers a coin invalidated by the government as a piece of metal, not a coin. Therefore its nature was changed and it is as if it was split. Samuel considers an invalidated coin still as a coin. In the Babli, 97a, Rav Huna is quoted with the opinion here ascribed to Samuel, and Rav Jehudah, Samuel’s student, with that ascribed to Rav Huna.. Rebbi Jehudah ben Pazi in the name of Rebbi Yose ben Ḥanina: Only if they rotted because of maggots but if they rotted because of worms they are like healthy ones⁴¹This refers to the rotten fruits mentioned in the Mishnah. If the fruits were damaged by larvae but now are free of insects they are usable, not lost or changed. Before the days of pesticides almost no fruits were completely free of any insect damage.. Rav Huna said, if the government invalidated it, but if the country invalidated it⁴²As in the military anarchy of the Roman empire when the silver-washed copper coins given out as silver were no longer used by the public which switched to the gold standard (cf. E. and H. Guggenheimer, Notes on the Talmudic Vocabulary 8, Lešonēnū 37(1973) 105–112.), he may say to him: Here is your property before you. Samuel said, even if the government invalidated it, he may say to him: Here is your property before you.

Rebbi Yudan did not go to the house of assembly. He met Rebbi Mana and asked him, what was new for you in the house of study today? He told him, such and such a subject. He replied, is that not a Mishnah, “heave and it became impure”? He replied, explain it if it became impure by itself⁴⁴For example, if a dead reptile was found in the utensil containing the heave. Then it implies nothing about the status of the object if the robber caused the change. and you cannot infer anything.

Ḥilfai said, if he⁴⁵The robber was challenged by its owner to return to him his leavened matter before Passover and swore that he did not have it. Because of the oath he now is obligated for valuable leavened matter; he is barred from returning after Passover the leavened matter which now is worthless. swore to him before Passover, then after Passover he pays him for fully useable leavened matter. Rebbi Mana said, I went to Caesarea and asked Rebbi Ḥizqiah, who quoted this in the name of Rebbi Jacob bar Aḥa, is there anybody who disagrees with Ḥilfai so that he would not have to pay for fully useable leavened matter? Everybody agrees about leavened matter that he has to pay for fully useable leavened matter.