Which found objects belong to the finder and which ones must be proclaimed [in the lost and found]? These found objects belong to the finder: if a man found scattered fruit, scattered money, small sheaves in the public domain, cakes of figs, bakers’ loaves, strings of fish, pieces of meat, wool shearings [as they come] from the country of origin, stalks of flax and strips of purple wool, according to Rabbi Meir. Rabbi Judah says: “Anything which has in it something unusual, must be proclaimed. How is this so? If he found a fig cake with a potsherd in it or a loaf with coins in it [he must proclaim them].” Rabbi Shimon ben Elazar says: “New merchandise need not be proclaimed.”

And these must be proclaimed: if a man found fruit in a vessel, or an empty vessel; or money in a bag, or an empty bag; piles of fruit or piles of money; three coins one on top of the other; small sheaves in the private domain; home-made loaves of bread; wool shearings as they come from the craftsman’s shop; jugs of wine or jugs of oil, these must be proclaimed.

If a man found pigeons tied together behind a fence or a hedge or on footpaths in the fields, he may not touch them. If he found an object in the dungheap and it was covered up he may not touch it, but if it was exposed he should take it and proclaim. If he found it in a pile of stones or in an old wall it belongs to him. If he found it in a new wall and it was on the outside [of the wall] it belongs to him. If it was on the inner side it belongs to the householder. But if the house had been hired to others, even if a man found something within the house, it belongs to him.

If he found [something] in a shop, it belongs to him. But if he found it between the counter and the shopkeeper it belongs to the shopkeeper. If he found it in front of the money-changer it belongs to him. But if between the stool and the money-changer it belongs to the money-changer. If a man bought fruit from his fellow or if his fellow sent him fruit and he found coins therein, they belong to him. But if they were tied up he must take them and proclaim them.

A garment was also included amongst all these things (which one must proclaim, listed in Deut. 22:3). Why was it mentioned separately? To compare [other things] to it: to teach you just as a garment is distinct in that it has special marks and it has those who claim it, so too everything that has special marks and those who claim it must be proclaimed.

If he (the claimant) named what was lost but could not describe its distinctive marks, he should not give it back to him. And it should not be give to a [known] deceiver, even if he describes its distinctive marks, as it is said [in the verse, Deut. 22:2]: “Until your fellow claims it”, [which is to say] until you inquire about your fellow, if he is a deceiver or not. Whatsoever works and eats, let it work and eat [while in the finder’s care]. But whatsoever does not work and eat should be sold, as it is said [in the verse, Deut. 22:2]: “And you shall return it to him”, See how you can return it to him. What shall be with the money [from the sale]? Rabbi Tarfon says: “He may use it, therefore if it is lost he is responsible for it.” Rabbi Akiva says: “He may not use it, therefore if it is lost he is not responsible for it.”

If he found scrolls he must read them once every thirty days, and if he does not know how to read he should unroll them. But he may not learn from them something he has not yet learned, nor may another read with him. If he found clothing he must shake it out once every thirty days, and spread it out for [the clothing’s] own good, but not for his own honor. [If he found] silver or copper vessels he must use them for their own good but not so as to wear them out. [If he found] vessels of gold or glass he may not touch them until Elijah comes. If he found a sack or a large basket or anything that is not generally carried about, he may not carry it.

What counts as lost property? If he found an ass or a cow grazing on the path, this does not count as lost property. But if he found an ass with its trappings turned over, or a cow running in the vineyards, this is lost property. If he returned it and it escaped again, and he returned it and it escaped again, even four or five times, he is obligated to return it [yet again], since it is stated (Deut. 22:1): “You shall surely return it to your brother”. If [the finder] lost time at work that was worth a sela (an amount of money), he may not say to the owner, “Give me a sela”. Rather the owner need only pay him the wages of an unemployed laborer. If there was a court of law in the that place the finder may stipulate before them [for damages for time lost]. If there was no court of law, before whom can he stipulate? His comes first.

If he found an [animal] in a stable, he is not responsible for it [even though the stable door was loose and unguarded. But if he found it in the public domain he is responsible for it. If it was in a cemetery he need not contract uncleanness because of it. If his father said to him, “Contract uncleanness”, or if he said to him, “Do not return it”, he may not listen to him. If he unloaded [the ass fallen under its load] and reloaded it and again unloaded it and reloaded it, even four or five times he is still obligated, for it is written, “You must surely raise it with him”. If the owner went and sat down and said, “Since the commandment is upon you, if you wish to unload, unload”, he is not obligated, for it is written “with him”. But if the owner was aged or sick, he is obligated. It is a commandment from the Torah to unload but not to reload. Rabbi Shimon says, “To reload as well.” Rabbi Yose the Galilean says, “If the beast was carrying more than its proper load he is not obligated [to help unload it], for it is written, “under its load”, [which is to say] a load which it is able to endure.

If a man found his own lost property and his father’s, his own takes priority. If his own and that of his teacher, his own takes priority. If he found his father’s and his teacher’s, his teacher’s takes priority for his father brought him into this world, but his teacher who taught him wisdom brings him into the world to come. If his father was a Sage, his father’s takes priority. If his father and teacher each were carrying a load, he must first relieve his teacher and afterward relieve his father. If his father and teacher were each taken captive, he must first ransom his teacher and afterward his father. But if his father was a Sage, he must first ransom his father and afterward his teacher.