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                <text>1729/03 - David ben Jacob de Meza&#13;
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            <text>Two brothers, A and B, were elderly and childless. Therefore, A gave the youngest brother, C, 20,000 florins to establish a household. Although A received a promissory note, he recorded the amount as a gift in his books. When A died after twenty days, B and C, who inherited from him, argued whether the sum should be considered a gift or a loan. Doctor David ben Jacob de Meza decides that unless according to commercial custom the commercial books have full evidential value, the amount should be considered a loan.</text>
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            <text>&lt;a href="https://peh.dicta.org.il/book/prietshaim/prietshaim-056"&gt;https://peh.dicta.org.il/book/prietshaim/prietshaim-056&lt;/a&gt;</text>
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