Study Guide Bava Kamma 103 In Israel, they raised a difficulty with Rabbi Yochanan's interpretation explaining one of the braitot like Rabbi Yehuda - how could a sale be valid when the agent changes what the buyer wanted as the seller intends to sell it to the agent, not knowing the agent is buying for someone else, and the agent is not acting as an agent, as the agent is purchasing a different item than the one the buyer wanted? A braita is quoted about one who buys land but uses someone else's name on the document of sale to discourage others from bringing claims against the property rights of the land. At first, it is suggested that the author of this braita disagrees with the opinion of the rabbis in Israel as the seller thinks the buyer is the other person (whose name appears in the sale document) when it is actually sold to the buyer. However, the braita is then explained differently and the ruling in the braita does not relate to the issue the rabbis in Israel were discussing. Rav Kahana bought flax from someone but hadn't yet received the flax. As the price of flax then increased, the seller sold Rav Kahan's flax and returned Rav Kahana the amount of money he received for selling it, which was more than Rav Kahana had given him originally. Is there an issue of interest here? Rav ruled that it depended on whether or not the one who bought the flax for the higher price knew that it was Rav Kahana's flax or thought it was the seller's. At first, the Gemara suggests that this distinction suggests that Rav held like the rabbis in Israel, but then they explain that the issue was a different one and was unrelated. The Mishna explained that one who steals, takes an oath denying it, and then admits their lie, must return the lost item directly to the hands of the one it was stolen from and adds an extra fifth (which is calculated as 25% of the value of the item) and brings a guilt offering, asham gezeila, to achieve atonement. The Mishna assumes that only if the thief took an oath it is necessary to return the lost item directly to the one who it was stolen to receive the atonement, but if one did not take an oath, but witnesses testified against the thief, then it is enough to put the item aside and wait for the one who it was stolen from to come and collect it. The Gemara questions that this seems to match neither Rabbi Tarfon's nor Rabbi Akiva's opinion about returning a stolen item as appears in the Mishna in Yevamot 118b regarding one who stole and five people claim he/she stole from them and the thief doesn't know which one is the one he/she stole from. Three different suggested answers are brought. The first two are rejected.