Bekhorot 18A

סבר לה כרבי יוסי הגלילי, דאמר: אפשר לצמצם בידי שמים, וכל שכן בידי אדם.

holds in accordance with the opinion of R' Yosei HaGelili, who says: It is possible for two matters that are in the hands of Heaven to coincide precisely, and all the more so matters that are in human hands. Consequently, one cannot cite R' Eliezer’s opinion in order to determine the opinion of the Rabbis.

נימא כתנאי: נמצא מכוון בין שתי עיירות ⁠— לא היו עורפין, רבי אליעזר אומר: שתיהן מביאות שתי עגלות. מאי לאו בהא קמיפלגי, דתנא קמא סבר: אי אפשר לצמצם, ורבי אליעזר סבר: אפשר לצמצם?

The Talmud suggests: Let us say that this is subject to a dispute between tanna’im, as it is taught in a baraita: If the corpse of a slain person was found precisely between two towns, they would not break the heifer’s neck at all. R' Eliezer says: The two towns bring two heifers between them. What, is it not correct to say that they disagree with regard to this matter, in that the first tanna holds that it is impossible for two matters to coincide precisely and R' Eliezer holds that it is possible for two matters to coincide precisely?

ותיסברא? אי קסבר תנא קמא אי אפשר לצמצם, אמאי לא היו עורפים? יביאו עגלה אחת בשותפות, ויתנו!

The Talmud rejects this suggestion: And how can you understand that to be the dispute? If the first tanna holds that it is impossible for two matters to coincide precisely, why does he claim that they would not break the heifer’s neck? Let them bring one heifer in partnership and stipulate that it is brought for the town that is actually nearest.

אלא, להני תנאי דכולי עלמא אפשר לצמצם, והכא ב״קרובה״ ולא קרובות קמיפלגי, דתנא קמא סבר: ״קרובה״ ולא קרובות, ורבי אליעזר סבר: ״קרובה״ ואפילו קרובות.

Rather, with regard to these tanna’im, everyone agrees that it is possible for two matters to coincide precisely. And here they disagree over whether the singular form kerova in the phrase “the town which is nearest [kerova]” indicates that only the nearest town brings a heifer, and not the many nearest [kerovot] towns; as the first tanna holds that it is derived from the term “kerova” that only the nearest town brings a heifer, and not multiple kerovot; and R' Eliezer holds that although the verse states “kerova,” nevertheless this includes even multiple towns that are kerovot.