Explanation: [Since he is a Gazlan] he must return it to the owner.

Question: A Mishnah in Bava Kama (118a) teaches regarding one who stole a lamb from the herd, and the owner did not know about the theft or the return, and he counted the flock and it was complete, [the Gazlan] is exempt;

R. Yochanan said that [if it was stolen] with Da'as (the owner knew), counting exempts. Without Da'as, even counting is not needed.

If so, also here, even though he is a Gazlan, when he returns it to the child from whom he took it, he should be exempt!

Answer (Ri): There is different, for he returns it to a guarded place. Here, he overtly causes it to be lost, for he gives it to the child, like we said above "it is Aveidah mi'Da'as."

Explanation: Regarding Ma'aser Rishon and Ma'aser Oni, he does not reduce [the value], for regarding Demai, one separates these tithes and they are his. (It is a Safek whether or not the Peros were already tithed. Levi'im or Aniyim must prove that they were Tevel in order to force the owner to give away the tithes);

Rather, he decreases it through Ma'aser Sheni, which he must eat in Yerushalayim, and Terumas Ma'aser, which he must give to a Kohen, like we say in Sotah (48a).

Note: Some explain that one may sell Terumas Ma'aser of Demai to a Kohen, and need not give it for free. However, Terumah is worth much less than Chulin, for fewer people can eat it, and one cannot eat it if it becomes Tamei.

Question: When he resolved in his heart to buy, how may he return it?

Answer: He returns it with the seller's consent.

Explanation: He infers from the wording of our Mishnah. It says "one [10th] for 10 [Litra]", and it did not say "one from 10."

Question: Why didn't our Mishnah teach "one of 100"?

Answer (Rashba): Mid'Oraisa, he is obligated to give Girumav (Hechra on a balance scale, i.e. making the sale item descend a Tefach below even, or compensation for not giving Hechra in a place where they weigh evenly) only when he weighs [at least] 10 Litrin. For less than this, mid'Oraisa he is not obligated.

Implied question: Below (89a), a Beraisa teaches that if one wanted to buy three quarters of a Litra, he may not say "weigh for me three times, each time a quarter Litra", for then he would need to give a Hechra for each weighing (even though it is less than 10 Litra)!

Answer: This refers to Hachra'ah that is not mid'Oraisa, in a place where it is the custom (to give even for less than 10 Litra).

Opinion #1: This is only regarding Arayos without Mamzerus;

However, if one had Bi'ah with a married woman and fathered a child through her, or other Arayos that produce Mamzerim, this is "crooked that cannot be fixed", like it says in Yevamos (22b), and one cannot repent for this.

Opinion #2 (R. Chaim): Even though this is "crooked that cannot be fixed", even so, one can do the Teshuvah that Hash-m commanded him. He commanded him only to do Teshuvah.

However, the Teshuvah for a Gazlan is to return the theft, like it says v'Heshiv Es ha'Gezeilah...", and when he stole from the Rabim, he does not know to whom to return;

Even though we say in Bava Kama (94b) that he should do public needs [to benefit everyone, including those from whole he stole], this is not a proper Teshuvah.

Explanation: This is from "v'Hayah Im Lo Sishma... " [until "v'Ein Koneh"]. From "Vov" until Hei spans all 22 letters of the Aleph-Beis.

Inference (Ri): This shows unlike Rav Nisim Gaon explained why we divide Parshas Vayelech from Nitzavim when there are two Shabbosos between Rosh Hashanah and Sukos that are not Yom Tov (we read Nitzavim before Rosh Hashanah, Vayelech on Shabbos Shuvah, and Ha'azinu on the next Shabbos), even though (Nitzavim and Vayelech) are a small Parshah (70 Pesukim in all), and we combine Matos and Mas'ei (read both on one Shabbos), which are bigger (244 verses);

[Rav Nisim Gaon explained that] it is because we want to finish the year and its curses, for there are curses in Nitzavim, and we do not want rebuke of the previous year to enter the coming year. (If we would separate Matos and Mas'ei, we would need to read both Vayelech with Nitzavim on Shabbos Shuvah, after Rosh Hashanah.)

Rebuttal: Here it connotes that we call curses only those in [Parshiyos] Bechukosai and Ki Savo, for it says that [Moshe cursed] from "v'Hayah Im Lo Sishma" until "v'Ein Koneh", but from there and onwards (i.e. those in Nitzavim) are not considered curses!

Explanation (Ri): We always read Nitzavim before Rosh Hashanah in order that a Parshah will separate between the curses of the previous year, in Parshas Ki Savo, and the coming year.

Support: This is why similarly, we always read Parshas Bamidbar before Shavu'os, in order to interrupt between the curses in Bechukosai and Shavu'os, which is Rosh Hashanah for fruits of the tree, for we are judged for fruits [on Shavu'os];

It says in Megilah (31b) that we read the curses in Chumash Vayikra before Shavu'os.