[POMPONIUS libro quarto ad Quintum Mucium. ] §39.5.26.prNuda ratio non facit aliquem debitorem: ut puta quod donare libero homini uolumus licet referamus in rationes nostras debere nos, tamen nulla donatio intellegitur.
[POMPONIUS, in the fourth book on Quintus Mucius.] A bare entry in an account does not make anyone a debtor; for instance, as to what we wish to donate to a free person, even though we enter in our accounts that we owe it, still no donation is understood to exist.