Sotah 45B

תניתוה: עומר שהחזיק בו להוליכו לעיר, והניחו על גבי חבירו ושכחו ⁠— התחתון שכחה והעליון אינו שכחה. רבי שמעון בן יהודה אומר משום רבי שמעון: שניהן אינן שכחה, התחתון מפני שהוא טמון, והעליון מפני שהוא צף. סברוה דהני תנאי, כרבי יהודה סבירא להו, דאמר: ״בשדה״⁠ — פרט לטמון.

You learned it in the baraita (Tosefta, Pe’a 3:7): In the case of a sheaf that had been held by its owner in order to take it to the city, and he placed it on top of another sheaf, and he forgot both sheaves, the lower sheaf is deemed to be a forgotten sheaf, and the upper one is not deemed to be a forgotten sheaf. R' Shimon ben Yehuda says in the name of R' Shimon: Both of them are not deemed to be forgotten sheaves; the lower one because it is concealed and the upper one because it is floating and not directly touching the field. The rabbis assumed that these tanna’im in the baraita basically hold in accordance with the opinion of R' Yehuda, who says that the phrase “in the field” serves to exclude a concealed sheaf.

מאי לאו בהא קא מיפלגי, דמר סבר: מין במינו הוי טמון, ומר סבר: לא הוי טמון.

The Talmud continues Abaye’s statement: What, is it not the case that they disagree about this, as one Sage, R' Shimon, holds that a substance in contact with the same type of substance is considered to be concealed, and therefore the lower sheaf is not deemed to be a forgotten sheaf, and one Sage, the Rabbis, holds that it is not considered to be concealed, which means it is deemed to be a forgotten sheaf. The same dispute would apply to the two corpses.

לא, אי כרבי יהודה סבירא להו, דכולי עלמא מין במינו הוי טמון, והכא בפלוגתא דרבי יהודה ורבנן קמיפלגי, דרבנן כרבנן. ורבי שמעון בן יהודה כרבי יהודה.

The Talmud refutes this claim: No, if they hold in accordance with the opinion of R' Yehuda, then it could be that everyone agrees that a substance in contact with the same type of substance is considered to be concealed, and they would maintain this with regard to the two corpses as well. And here they disagree with regard to the issue that is the subject of the dispute of R' Yehuda and the Rabbis, in that the opinion of the Rabbis of this baraita is in accordance with the opinion of the Rabbis there, which claims that the halakha of a forgotten sheaf applies even to a concealed sheaf, and R' Shimon ben Yehuda holds in accordance with the opinion of R' Yehuda, who maintains that a concealed sheaf is exempt from the halakha of forgotten sheaves.