(Mishnah): If one stole and fed the theft to his children or left it intact in front of them, and died, they are exempt from paying;

If it was something with Achrayus (a lender can collect it from one who bought from the borrower, e.g. land), they must pay.

One may not change coins with or take Tzedakah from a tax collector (we assume that his money was stolen), but one may take from (the collector's own money from) his house or in the market.

(Gemara - Beraisa) Contradiction: If a Yisrael lent with Ribis and repented, he must return [the Ribis];

If he died and left [the Ribis] in front of his children, it says about him "Yachin v'Tzadik Yilbash'' (his children need not return it).

If he [died and] left in front of [his children, a stolen] a cow or Talis, they must return it [due to the honor of their father. Our Tana obligates only something with Achrayus!]

Answer: The Tana [of our Mishnah] belittles the honor of Gazlanim. (We explained this like R. MEIR SIMCHAH.)

Question: [Our Mishnah says that] if it was something with Achrayus, they must return it. What is something with Achrayus?

Answer #1 (R. Yonason): It is when he left land in front of them.

Answer #2 (Reish Lakish): It is when he left the Gezeilah itself in front of them.

(Rav): An heir is like Meshubadim (land bought from a borrower). Just like a loan through witnesses (without a document) does not collect from Meshubadim, so he does not collect from heirs.

(Shmuel): [If a borrower stipulated that the lender may collect from] d'Ikni (what I will acquire), he does not collect from Meshubadim.

Inference: He does collect from Bnei Chorin (if the borrower still has the land that he acquired).

Question: Does [our Mishnah] not argue with Rav? Rav said that an heir is like Meshubadim. Just like a loan through witnesses does not collect from Meshubadim, so he does not collect from heirs. (A Nigzal is like a loan through witnesses!)

Answer: The case is, [the Gazlan] left land in front of [his heirs. He holds that Shibud mid'Oraisa, so a loan through witnesses is collected from inherited land.]

Question: Does [our Mishnah] not argue even with Shmuel? Shmuel said that d'Ikni does not collect from Meshubadim! (Heirs are like Meshubadim. The Nigzal should not collect from land that the Gazlan bought later and left to heirs!)

Answer: The case is, [the Gazlan] left the Gezeilah itself in front of [his heirs].

(R. Lazar citing R. Chiyah): If one stole a Talis and gave it to another, we take from the first (the Gazlan), but not from the latter (he acquired it through Shinuy Reshus).

(R. Yochanan citing R. Yanai): We take even from the second.

(R. Ba bar Mamal): Also R. Chiyah holds like this. R. Chiyah said that we take even from the second. (We infer from the following Tosefta);