Arakhin 22A

תנו רבנן: שום היתומים שלשים יום, ושום ההקדש ששים יום, דברי רבי מאיר. רבי יהודה אומר: שום היתומים ששים יום, ושום ההקדש תשעים יום. וחכמים אומרים: אחד זה ואחד זה ששים יום. אמר רב חסדא אמר אבימי: הלכה שום היתומים ששים יום.

With regard to the duration of time for the proclamation, A baraita states: One proclaims the appraisal of the property inherited by minor orphans for 30 days, and one proclaims the appraisal of consecrated property for 60 days. This is the statement of R' Meir. R' Yehuda says: One proclaims the appraisal of the property of orphans for 60 days, and one proclaims the appraisal of consecrated property for 90 days. And the Rabbis say: Both this and that are proclaimed for 60 days. Rav Ḥisda says that Avimi says: The halakha is that one proclaims the appraisal of the property of orphans for 60 days.

יתיב רבי חייא בר אבין וקאמר להא שמעתא. אמר ליה רב נחמן בר יצחק לרבי חייא בר אבין: ששים קאמרת או שלשים קאמרת? אמר ליה: ששים. דיתומים או דהקדש? אמר ליה: דיתומים.

The Talmud relates that R' Ḥiyya bar Avin was sitting and saying this halakha stated by Rav Ḥisda in the name of Avimi. Rav Naḥman bar Yitzḥak said to R' Ḥiyya bar Avin: Did you say that the proclamation is for 60 days or did you say that it is for 30 days? R' Ḥiyya bar Avin said to him: It is for 60 days. Rav Naḥman bar Yitzḥak continued: Is this the halakha with regard to the property of orphans or with regard to consecrated property? R' Ḥiyya bar Avin said to him: It applies to the property of orphans.

כרבי מאיר או כרבי יהודה? אמר ליה: כרבי מאיר, והא רבי מאיר שלשים קאמר!

Rav Naḥman bar Yitzḥak persisted: Do you rule in accordance with the opinion of R' Meir or in accordance with the opinion of R' Yehuda? R' Ḥiyya bar Avin said to him: I rule in accordance with the opinion of R' Meir. Rav Naḥman bar Yitzḥak raised a difficulty: But R' Meir says that the appraisal of the property of orphans is proclaimed for 30 days.