Arakhin 22B

תנן: שום היתומים שלשים יום, ושום ההקדש ששים יום, ומכריזין בבקר ובערב. במאי עסקינן? אילימא בבעל חוב גוי ⁠— מי צאית? אלא פשיטא בבעל חוב ישראל.

The Talmud attempts to determine the correct reason why the court does not attend to the property of minor orphans: We learned in the Mishnah that one proclaims the appraisal of the property of minor orphans that is being sold for 30 days, and one proclaims the appraisal of consecrated property for 60 days, and one proclaims it in the morning and in the evening. The Talmud asks: What are we dealing with here? If we say that the Mishnah is dealing with a non-Jew creditor who is unwilling to wait until the orphans reach majority, will he comply with the court’s directive that the appraisal of the property be proclaimed for 30 days before it is sold? Rather, it is obvious that the Mishnah is dealing with a Jewish creditor.

בשלמא לרב הונא בריה דרב יהושע, מוקי לה בשחייב מודה, אלא לרב פפא ⁠— קשיא!

The Talmud concludes its proof: Granted, according to the opinion of Rav Huna, son of Rav Yehoshua, who says that the court does not attend to the property of minor orphans due to a concern that their father might have left bundles of coins with the creditor, he can establish the Mishnah as referring to a case where the one obligated to pay, i.e., the father, admits before his death that he has not paid. In such a case, the court does not wait to collect payment until the orphans reach majority. But according to the opinion of Rav Pappa, that the court does not attend to the property of minor orphans because they are not obligated in the mitzva to repay a loan, the Mishnah poses a difficulty.