What is a person's level of responsibility toward the lost item once one picks it up and begins searching for its owner? If it is an animal, the finder needs to feed the animal. But if the animal is not producing enough to cover its cost, the owner can sell the animal and will return the money when they find the owner. Rabbi Tarfon and Rabbi Akiva debate whether this money can be used or needs to be set aside - this then affects their level of responsibility for the money in the event of loss/theft. The Gemara assumes that they both agree the responsibility is dependent upon whether or not they can use the object, meaning in a case where they cannot use the object (like a regular case of a lost item), both agree that the finder is not liable for loss/theft. However, this raises a difficulty with Rav Yosef who ruled that one watching a lost item (the finder, who is not permitted to use the object) is considered like a shomer sachar, who is liable for loss/theft. To resolve this difficulty, one can answer that their debate is regarding oness, unexpected damages, and not loss/theft, and regarding loss/theft all would agree that the finder is responsible. A difficulty is raised against this explanation from the language of the Mishna, but is resolved. There was a case where Rav Yosef tried to rule like Rabbi Tarfon and allow one who was watching money of orphans to use the money, but Abaye challenged his ruling by differentiating between a case of a regular shomer and our case where the finder took care of the animal and then sold it. Details regarding taking care of lost items are discussed - how should the finder take care of the object? What kind of use is permitted, if any? Shmuel rules that one who finds tefillin there is a unique ruling that one is allowed to sell the tefillin and use them - why? A braita compares laws of one who borrows a sefer Torah to one who finds a sefer Torah. The Gemara goes through the different parts of the braita and raises questions and answers them. The Mishna rules that two people cannot read together from a book that was found, but a braita rules that two can, but three cannot. How do they resolve this contradiction? The Mishna rules that if one finds clothing, one must shake it out once every thirty days. However, a statement from Rabbi Yochanan implies that shaking out clothing can ruin it. Several resolutions are suggested.