Soncino English Talmud
Bava Batra
Daf 72a
But [on the other hand] can you make R. Simeon concur with R. Akiba, seeing that it has been taught, 'If a man sanctifies three trees in a field where ten are planted to a beth se'ah, then he [automatically] sanctifies in addition the soil and the [young] trees between them. Therefore if he wants to redeem them he has to do so at the rate of fifty shekels of silver for the sowing ground of a homer of barley. If they are planted more thickly or less thickly than this, or if he sanctifies them one after another, he does not thereby sanctify the soil and the trees between them. Therefore if he wants to redeem them, he redeems the trees according to their value. What is more, even if he first sanctifies the trees [one after another] and then sanctifies the ground, when he comes to redeem them he must redeem the trees at their actual value and then redeem [the ground] at the rate of fifty shekels for the sowing ground of a homer of barley.' Who is the authority for these rules? If R. Akiba, surely he says that the vendor sells in a liberal spirit; all the more so then the sanctifier. If the Rabbis, surely according to them it is the vendor who sells in an illiberal spirit, but the sanctifier sanctifies in a liberal spirit. Obviously then it must be R. Simeon. Whom then does R. Simeon follow? It cannot be R. Akiba, because he says that the vendor sells in a liberal spirit, all the more so then the sanctifier. Obviously then he follows the Rabbis, and R. Simeon further held that just as the vendor sells in an illiberal spirit so the sanctifier sanctifies in an illiberal spirit, and he [therefore] reserves the ground to himself.
Sefaria
Mesoret HaShas