Bava Kamma 26 a & b - No Excuse- אדם מועד לעולם
Matmonim: Daf Yomi by Rabbi David Lapin - A podcast by Rabbi David Lapin
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In the case of damage caused by humans, we decouple responsibility from culpability. This decoupling though, has limits and applies only where the individual is the agent of the damage even if not its initiator. Sources