[118a - 44 lines; 118b - 47 lines]
1a)[line 4]בישובB'YISHUV- in a settled area
b)[line 4]במדברB'MIDBAR- in an unsettled area
2)[line 21]ברי ושמא ברי עדיףBARI V'SHEMA, BARI ADIF- (lit. certain and perhaps) if one litigant issues a plea of "I am certain (that the case occurred as follows)," the court rules in his favor if his opponent counters with a plea of "Perhaps (the case occurred in a different fashion)"
3)[line 23]אוקי ממונא בחזקת מריהUKI MAMONA B'CHEZKAS MAREI- leave the money in the possession of its owner
4)[line 27]וקתני סיפא פטור מלשלםVEKA'TANI SEIFA PATUR MILE'SHALEM- and the end of the Mishnah states that one is exempt from paying. (As such, the Mishnah is a direct contradiction to the ruling of Rav Huna and Rav Yehudah.)
5)[line 28]לצאת ידי שמיםLATZEIS YEDEI SHAMAYIM- to fulfill his obligation [of returning the stolen, etc. item] in the hands of Heaven
6)[line 34]ושלימה היאU'SHELEIMAH HI- and it (the number of the flock) was complete. (It is not exactly clear to which word the feminine "Hi" refers.)
7)[line 35]לדעת צריך דעתL'DA'AS, TZARICH DA'AS- if the owner finds out about the theft, the thief can only be absolved from liability for the animal if he informs the owner of the theft and of the subsequent return of the animal
8)[line 36]שלא לדעת מנין פוטרSHE'LO L'DA'AS, MINYAN POTER- if the owner does not find out about the theft, and he counts his animals and finds them all accounted for (after the thief returns the animal to the flock), the thief is absolved of liability for the stolen animal
9)[line 36]וכי קתני "ומנו את הצאן והיא שלימה" אסיפאV'CHI KA'TANI "U'MANU ES HA'TZON V'HI SHELEIMAH," ASEIFA- and when the Mishnah states, "and the owner counts the sheep and it (the number of the flock) was complete, it only refers to the second half of the Mishnah
118b----------------------------------------118b
10)[line 1]הואיל ואנקטה נגרי ברייתאHO'IL V'ANKETAH NIGRI BARAISA- since he taught the animal the way out [of its pen] (and hence it needs to be guarded with more care)
11)[line 8]ברקועתאB'ROKE'ASA- in a case where the animal has distinctive markings (and Rav was referring to such a case when he ruled "Hechziro la'Eder sheba'Midbar, Yatza")
12)[line 11]צריך דעת בעליםTZARICH DA'AS BE'ALIM- the owner must be informed in order to absolve the thief of liability
13)[line 12]אדם עשוי למשמש בכיסו בכל שעהADAM ASUY L'MASHMESH B'CHISO B'CHOL SHA'AH- a person is incessantly accustomed to feeling his money-pouch (and counting the coins)
14)[line 18]כלתה לו שמירתוKALSAH LO SHEMIRASO- his status as a watchman has terminated (and can only be reinstated if he informs the owner about his misdeed and his repentance)
15)[line 18]לא כלתה לו שמירתוLO KALSAH LO SHEMIRASO- his status as a watchman has not terminated (since he has returned the animal to the flock and he, the watchman, is aware of his misdeed and his repentance)
16)[line 19]והבליע לו בחשבוןV'HIVLI'A LO B'CHESHBON- (lit. and he sunk it into the reckoning) and he paid for the stolen item later by purchasing another item and paying for both items at the time of the sale
17)[line 25]הא דמני ורמא ליה בכיסיהHA D'MANI V'RAMA LEI V'CHISEI- this [Beraisa, that rules that he has fulfilled his obligation of returning the stolen object in this way] refers to a case where he tossed the money into the seller's money-pouch as he counted it out (as such, the seller will quickly notice the discrepancy and realize that the purchaser was also paying for the theft)
18)[line 25]והא דמני ורמא לידיהV'HA D'MANI V'RAMA L'YADEI- this [Beraisa, that rules that he has not fulfilled his obligation of returning the stolen object in this way] refers to a case where he tossed the money into the seller's hand as he counted it out (as such, the seller may subsequently transfer the coins into his cash-box without counting them, never noticing the discrepancy)
19)[line 29]ועגלים בשרוןV'AGALIM B'SHARON- (a) and calves in the marketplace (since it is an open, public area, they most probably are not stolen) (RASHI, 1st explanation); (b) and calves in the Sharon region of Eretz Yisrael, which is known for growing cattle (since they are raised there, they most probably are not stolen) (RASHI, 2nd explanation)
20)[line 29]וכולן שאמרו להטמין אסורV'CHULAN SHE'AMRU LEHATMIN, ASUR- but if any of them instruct the purchaser to hide their purchases, it is prohibited to buy from them (since the goods are most probably stolen)
21)[line 31]גיזיןGIZIN- fleeces
22)[line 31]תלושין של צמרTELUSHIN SHEL TZEMER- tufts of wool that come off the sheep
23)[line 31]תפוריןTEFURIN- sewn articles [of clothing]
24)[line 33]בייתותBAYASOS- domestic animals
25)[line 34]מדבריותMIDBARIYOS- pasture animals
26)[line 40]בברייתאBARYASA- healthy animals (or full, premium fleeces); three may be sold
27)[line 40]בכחישתאKECHISHASA- weak animals (or sparse, inferior fleeces); three may not be sold