Sifre 107, however, by no means corresponds with the passage תני ר"י in Jerusalem Talmud Eruvin 20c, but rather expresses the opposite view. Sifre, Deut. 171, s.v. ד"א, corresponds perhaps with Megillah 25a, s.v. תנא דבי ר"י ; and Sifre 104 with the view of Rabbi Ishmael in Mek., Mishpaṭim, 201, according to the correct reading of Yalkut Shimoni, which has ר"י instead of ר"ש. It thus appears that the editor introduces the midrashim from Rabbi Ishmael's midrash with the phrase ד"א. David Hoffmann concludes from Pesachim 68a and 71a that the editors of the Babylonian Talmud possessed the Sifre in another edition than the present one, which he takes to be a Palestinian edition. But the former passage indicates merely that the Amoraim occasionally had not memorized the "baraitot" perfectly, an instance of inaccuracy with regard to the Sifre being evident in Hullin 74a.