Bava Batra 171: Shabbat-Dated Documents
Talking Talmud - Een podcast door Yardaena Osband & Anne Gordon
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Everyone agrees that if the date of an IOU is the date of a Shabbat or Yom Kippur, the given assumption is that the document was post-dated, with some occasions that - despite this apparent exceptions that are the subject of a dispute between Rabbi Yehudah and Rabbi Yossi. Also, other cases of bills being dated to some future date, after the funds for that bill becoming available -- presumably for financial flexibility.