If a man rented a cow from his fellow and lent it to another, and it died a natural death, the hirer must swear that it died a natural death and the borrower must repay [its value] to the renter. Rabbi Yose said: “How can this one make business out of his friend’s cow? Rather [the value of the cow] returns to the owner.”

If a man said to two others, “I have robbed one of you 100 zuz and I do not know which of you it is”, or “The father of one of you left me 100 zuz and I do not know whose father it was”, he must give each of them 100 zuz, since he himself admitted liability.

Two men deposited money with a third, the one 100 zuz and the other 200 zuz. [Afterward] one claimed that he deposited 200 and the other claimed that he deposited 200. He gives this one 100 zuz and this one 100 zuz and the rest remains until Elijah comes. Rabbi Yose says: “If so, what does the deceiver lose? Rather the whole is left until Elijah comes.”

So too, [two men deposited] vessels with a third, one worth 100 zuz and the other worth 1000 zuz. [Afterward] one claimed that the valuable one was his and the other claimed that the valuable one was his. He gives the less valuable one to one of them and from the value of the more valuable one he gives the value of the lesser one to the other person, and the rest remains until Elijah comes. Rabbi Yose says: “If so, what does the deceiver lose? Rather the whole is left until Elijah comes.”

If a man deposited produce with his fellow, even if it should perish he may not touch it. Rabban Shimon ben Gamaliel says: “He may sell it before a court of law, since he is like someone who returns a lost object to its owners.”

When a man leaves produce for his fellow, [and his fellow returns it to the owner] he may exact reductions [due to natural depletion of the produce]. For wheat and rice, nine half kabs to the kor. For barley and durra nine kabs to the kor. For spelt and linseed three seahs to the kor. All is in proportion to the quantity and according to the time [it is left]. Rabbi Yochanan ben Nuri said: “But what do the mice care about [the quantity]? Won’t they eat [the same amount] whether there is a lot or a little? Rather, he may exact a reduction from only one kor. Rabbi Judah says: “If the quantity was great he may not exact any reduction, since the produce increases in bulk.”

With wine he may exact [a reduction] of one-sixth. Rabbi Judah says: “One-fifth.” He may exact of him three logs in every one hundred logs of oil one log and a half for sediment and one log and a half for absorption. If the oil was refined he may not exact for sediment. If the jars were old he may not exact for absorption. Rabbi Judah says: “Also if a man sells to his fellow through the year, the buyer must undertake to accept a reduction of one and a half logs because of sediment.

If a man left a jar with his fellow [to guard] and the owner did not assign it a special place [to be kept] and [the guardian] moved it and it broke: If it was broken while he was handling it: If for his own sake he is liable. If for the sake of the jar, he is not liable. But if it was broken after he had put it in place, whether he moved it for his own sake or for the sake of the jar, he is exempt. If the owner had assigned it a special place, and the guardian moved it and it broke: Whether or not it broke while he was handling it or after he had put it in its place; If for his own sake he is liable, if for the sake of the jar, he is not liable.

If a man left money in his fellow’s keeping and his fellow bound it up and hung it over his back, or delivered it to his son or his daughter who were minors, or locked it up improperly, he is liable since he did not guard in the way of guardians. If he guarded it in the way of guardians he is exempt.

If a man left coins with a money-changer: If they were tied up [in a bag], he may not use them. Therefore, if they were lost, he is not responsible. If they were loose, he may use they were. Therefore, they were was lost, he is responsible. [If a man left coins] with a householder, Whether they were loose or tied up, he may not use them. Therefore, if they were lost he his not responsible. A shopkeeper is like a householder, according to Rabbi Meir. Rabbi Judah says a shopkeeper is like a money-changer.

If a man makes personal use of a deposit: Bet Shammai holds that he is at a disadvantage whether the value rises or falls. Bet Hillel says: [He must restore the deposit] at its value at the time at which he put it to use. Rabbi Akiva says: [He must restore the deposit] at its value at the time at which it is claimed. One who expresses his intention to use a deposit [for personal use]: Bet Shammai says he is liable [for any subsequent damage to the deposit, as if he had already made use of it]. Bet Hillel says: He is not liable until he actually uses it, as it says (Exodus 22:7): “If he had not put his hand onto his neighbor’s property”. How is this so? If he tilted the jug and took a quarter-log of wine and the jug was then broken, he only pays the quarter-log. If he lifted it and then took a quarter-log and the jug was then broken, he pays for the whole jug.