The Gemara presents the different options: Does one say that the property is in the possession of the orphans and it is incumbent upon the widow to bring proof of her claim, in accordance with the principle that the burden of proof rests on the claimant? Or, perhaps one says that the property is in the widow’s possession given that it has a lien attached to it by virtue of her marriage contract, and it is incumbent upon the orphans to bring proof of their claim.

Come and hear proof from a baraita that Levi taught: In the case of a widow, as long as she has not married again, it is incumbent upon the orphans to bring proof that they provided sustenance for her. Once she has married and comes to demand the sustenance that she was supposed to receive in the past, it is incumbent upon her to bring proof that she never received anything.

Rav Shimi bar Ashi said: Rabbi Yoḥanan’s question is subject to a dispute between tanna’im in the following baraita: A widow sells parts of her deceased husband’s property and writes: These I sold for my sustenance and these I sold as payment for my marriage contract; this is the statement of Rabbi Yehuda. Rabbi Yosei says: She sells and writes how much she sold without specification of the purpose for which it was sold. And so her power to support herself is enhanced, as she will be able to decide if what she took was payment for her marriage contract or if it was for her sustenance, based on the status of other claims to her husband’s property.

What, is it not that they disagree with regard to this question? According to Rabbi Yehuda, who said that she is required to specify the purpose for which it was sold, it is implied that he holds that the property is in the possession of the orphans, and it is incumbent upon the widow to provide proof. This is why she needs to write precisely for what purpose the property was sold. And Rabbi Yosei holds that she does not need to specify the purpose for which it was sold because the property is in the widow’s possession, and it is incumbent upon the orphans to provide proof.

The Gemara rejects this proof: From where do you arrive at this conclusion? Perhaps everyone agrees that the property is in the widow’s possession and it is incumbent upon the orphans to provide proof. And Rabbi Yehuda simply teaches us a measure of good advice, so that they will not call her a glutton if they think that she spends excessively on her sustenance. He therefore advises her to specify the purpose for which everything was sold so that she can prove that she did not spend excessively on her sustenance.

As, if you do not say so, then with regard to the dilemma raised by Rabbi Yoḥanan, why not resolve the dilemma from the mishna that states (97b): A woman sells her husband’s property for her sustenance when not in court, and writes: These I sold for my sustenance? Based on the reasoning used earlier, one could have resolved the question by proving from here that the property is in the possession of the orphans, and it is incumbent upon the widow to bring proof for her claim. Rather, it must be that this halakha cannot be derived from this mishna, as it teaches us only good advice to keep the heirs from complaining about her. So too, in the baraita, Rabbi Yehuda teaches us a measure of good advice, not a halakha.

Alternatively, one can say the opposite: Everyone agrees that the property is in the possession of the orphans, and this is the reasoning of Rabbi Yosei, as explained by Abaye the Elder, as Abaye the Elder said a parable to illustrate the opinion of Rabbi Yosei: To what is this matter comparable? To a person on his deathbed who said: Give two hundred dinars to so-and-so, my creditor. Because the word give is usually used in the context of a gift, the creditor can decide: If he desires, he takes the money as payment of the debt owed to him. This gives the creditor the advantage of being able to collect his debt from liened properties that were sold to a third party. Or, if he so desires, he takes the money as a gift.