Source and decoding - Bava Kamma 11a
אָמַר שְׁמוּאֵל: אֵין שָׁמִין לֹא לְגַנָּב וְלֹא לְגַזְלָן, אֶלָּא לְנִזָּקִין. וַאֲנִי אוֹמֵר: אַף לְשׁוֹאֵל. וְאַבָּא מוֹדֶה לִי. אִיבַּעְיָא לְהוּ: הָכִי קָאָמַר – אַף לְשׁוֹאֵל שָׁמִין, וְאַבָּא מוֹדֶה לִי; אוֹ דִלְמָא, הָכִי קָאָמַר – וַאֲנִי אוֹמֵר: אַף לְשׁוֹאֵל אֵין שָׁמִין, וְאַבָּא מוֹדֶה לִי?
Shmuel said: We do not appraise for a thief or for a robber, but for damages. And I say: Even for a borrower, and Abba agrees with me. It was inquired of them: Did he say this – even for a borrower we appraise, and Abba agrees with me; or perhaps, did he say this – and I say: even for a borrower we do not appraise, and Abba agrees with me?
This sugya addresses the appraisal of damaged remains: when an item is broken or an animal killed, does the owner retain the fragments while the liable party pays only the reduction in value ('we appraise'), or must a complete, undamaged replacement be provided? Shmuel rules that we appraise for damages, but not for a thief or robber. The Gemara investigates Shmuel's position on a borrower: do we appraise fragments for him, or not? Ultimately, citing an incident where Rav retracted following an objection by Rav Kahana and Rav Assi, the Gemara concludes that we do appraise for a borrower.