(Mishnah): All monies that are found are considered Chulin (non-sanctified), even gold Dinars found together with silver and copper coins. If he found amongst them a piece of earthenware with the word 'Maaser' written on it, the money is considered Ma'aser Sheni money.

If one finds a utensil with the word 'Korban' written on it - R. Yehuda says that if it is made from earthenware, the utensil itself is Chulin and its contents are sanctified. If it was made from metal, it is sanctified but its contents are Chulin.

(Chachamim to R. Yehuda): It is not usual for people to collect unsanctified things in sanctified utensils.

If one finds a utensil with the letter 'Kuf' written on it, the money is considered sanctified (as 'Kuf' is short for Korban). 'Dalet' means that it is Demai; 'Tes' means Tevel (untithed produce) and Tav means Terumah, since they would use that abbreviation in dangerous times.

(R. Yosi): (Disagreeing) They are all names of people (written in shorthand form).

(R. Yosi): Even if he found a barrel filled with produce with the word 'Terumah' written on it, they are Chulin, as it could be that last year, it had contained Terumah produce.

One who tells his son, "There is Ma'aser Sheni produce in this corner'' and he found it in another corner, it is Chulin.

If he said, "There is one hundred there'' and the son found two hundred, the extra hundred is Chulin. If he said two hundred and the son found one hundred, it is Ma'aser Sheni money.

(Gemara): (The Mishnah taught that all monies that are found are considered Chulin, even gold Dinars found together with silver and copper coins.) This needed to be taught so that you should not say that since it's not people's way to leave gold Dinars with silver and copper coins except if it's Ma'aser Sheni, perhaps that indicates that it is Ma'aser Sheni.

(Tosefta): If a person found a utensil with the letters Alef, Dalet, Ches, Reish, Mem, or Tav written on it; the contents are Terumah (meaning not Chulin) - Alef is the first (meaning Terumah, which is separated first); Dalet means Demai; Ches means Chalbo (a reference to Terumah which his called Chelev); Tes means Tuvo (Terumah is the 'good of the land'); Reish means Reishis (the first of your grains); Mem means Maaser; Tav means Terumah.

If the letters Beis, Peh or Shin are written - they mean Ma'aser Sheni; Yud or Mem mean Maaser (Rishon). (Beis - numerical value of two - i.e. Ma'aser Sheni; Peh - they require Pidyon - redemption; Shin - is short for Sheni. Yud - 1/10th i.e. Maaser Rishon; Mem - Maaser.)

If on the utensil is written - 'Maaser-city-redeemed' it means that it may be eaten in any city since it's already been redeemed.

If on it is written - 'For Yosi' 'for Shimon' 'to take to Yerushalayim' 'to eat in Yerushalayim' - the contents are Chulin, as I say that perhaps they made an agreement to dine in Yerushalayim.

(The Mishnah taught that R. Yosi said that even if he found a barrel filled with produce with the word 'Terumah' written on it, they are Chulin, as it could be that the previous year, it had contained Terumah produce.) Until this point, we can only be learning about old barrels, for which we say that they had been used the previous year; but what can we say about new barrels? We can say that yesterday it had been filled with Terumah and then emptied.

Support: R. Yona and R. Yosi were partners in barrels of wine. When R. Yona died, his son R. Mana told R. Yosi, "Any barrel that has R. Yona's name written on it belongs to me''.

(R. Yosi to R. Mana): Last year they were your father's, but this year they are mine. (This is like R. Yosi of our Mishnah.)

(Tosefta): If he found that the word 'Maaser' is written on the barrel's lid, it is Maaser.

Question: What if Ma'aser Sheni money became mixed up with Chulin? (For example, he put Ma'aser Sheni in his money pouch and he later found other coins.)

(Mishnah in Maseches Beitzah): If a person designated black chicks before Yom Tov (so that they should not be Muktzeh when he wishes to eat them) and on Yom Tov he found there white chicks, or vice-versa; or if he left there two and found three, they are prohibited. If he left three and found two, they are permitted.

(R. Yaakov bar Acha citing R. Yosi): That Mishnah is the opinion of Rebbi, as the Baraisa taught...

(Baraisa): (If a person told his son, "There are two hundred Zuz of Ma'aser Sheni over there'' and the son only found one hundred, we say that the missing one hundred was taken (and the remaining one hundred is Ma'aser Sheni). These are the words of Rebbi, The Chachamim say that the remaining one hundred are Chulin.

R. Yaakov then retracted and said that the Mishnah follows both opinions - the Mishnah was discussing young birds that normally fly away (which is not the case with money).

Question: From R. Chalafta ben Shaul's teaching that the Mishnah applies both to chicks and even to eggs (which do not fly away), this shows that the Mishnah must be the opinion of Rebbi!

Rebuttal: Really, the Mishnah there could be Rabbanan, since he would notice if the birds that he found on Yom Tov look different to those that he left there before Shabbos. But here, the father left them and the son found them.

(R. Bun bar Kohen to R. Yasa: R. Ba bar Zavda ruled in the name of R. Acha that for Ma'aser Sheni, we follow this teaching of Rebbi (in the Baraisa, that if he left two hundred and the son found one hundred, the missing one hundred was taken, but the remaining one hundred is Ma'aser Sheni).