[29a - 18 lines; 29b - 49 lines]
1)[line 3]שומר אבידהSHOMER AVEIDAH- one who watches a lost object until the owner comes to claim it. Rabah rules that he has the obligations and liabilities of a Shomer Chinam. Rav Yosef rules that he has the obligations and the liabilities of a Shomer Sachar.
2)[line 4]רב יוסף אמר, כשומר שכרRAV YOSEF AMAR, K'SHOMER SACHAR (OSEK B'MITZVAH: PERUTAH D'RAV YOSEF)
The Gemara (Sukah 25a) brings the verse "בְּשִׁבְתְּךָ בְּבֵיתֶךָ" "b'Shivtecha b'Veisecha" (Devarim 6:7) to prove that one is not required to do a Mitzvah while he is occupied with another Mitzvah. As a result, Rav Yosef rules that when one is busy guarding an Aveidah (a lost item that one found), should a pauper come to his door he will not be obligated to give him Tzedakah. This penny saved is a penny earned, and this is sufficient to consider the Shomer Aveidah a Shomer Sachar (a paid watchman), for he is being "paid" the Perutah that he need not give to the pauper. Even if the situation does not arise, he is considered a paid watchman, since the "job" carries with it the possibility of a financial gain.
3)[line 6]באונסין דשואלB'ONSIN D'SHO'EL- with regard to unavoidable accidents, for which a Shoe'l (borrower) is obligated to pay
4)[last line]והא אבדו קתניV'HA AVDU KETANI?- However, the Mishnah records the case of "Avdu" (if they were lost) and not Ne'ensu! (If so, how can Rav Yosef claim that Rebbi Tarfon and Rebbi Akiva are arguing with regard to the case of Ne'ensu?)
29b----------------------------------------29b
5)[line 1]נגנבו; בלסטים מזוייןNIGNEVU; B'LISTIM MEZUYAN- the case termed "Nignevu" actually refers to armed bandits
6)[line 2]אבדו; שטבעה ספינתו ביםAVDU; SH'TAV'AH SEFINASO BA'YAM- the case termed "Avdu" actually refers to when his boat sank, which is an Ones
7)[line 3](ביד) [בי] רחבה הוה (ליה) [להו] הנהו זוזי דיתמי(B'YAD) [BEI] RACHBAH HAVAH [L'HU] HANAHU ZUZEI D'YASMEI- the House of Rachbah was entrusted with the money of orphans
8a)[line 9]בדמי אבידהDEMEI AVEIDAH- the value of a found object [that is set aside by the finder]
b)[line 9]הואיל וטרח בהHO'IL V'TARACH BAH- since he troubled himself to take care of it [for the required amount of time before he sold it]
9)[line 9]מעות אבידהMA'OS AVEIDAH- coins that one finds
10)[line 10]לא שבקו לי דאשרי (לך) [לכו]LO SHAVKU LI D'ASHRI [L'CHU]- they do not allow me to rule that they are permitted for you to use
11)[line 10]ספריםSEFARIM- scrolls
12)[line 11]גוללןGOLELAN- he rolls them
13)[line 11]לא ילמוד בהן בתחלהLO YILMOD BAHEN BI'TECHILAH- one should not learn a subject for the first time from them
14)[line 12]כסותKESUS- clothing
15)[line 12]מנערהMENA'ARAH- he shakes it out
16)[line 13]ושוטחה לצרכהSHOTCHAH L'TZORCHAH- he spreads it out [in view of the public] for its own benefit
17a)[line 13]כלי כסףKELEI CHESEF- silver utensils
b)[line 13]וכלי נחושתKELEI NECHOSHES- copper utensils
18)[line 14]לשחקןL'SHACHAKAN- (O.F. user - to wear away) to cause the metal to wear away
19a)[line 14]כלי זהבKELEI ZAHAV- gold utensils
b)[line 14]וכלי זכוכיתKELEI ZECHUCHIS- glass utensils
20)[line 15]שקSAK- a sack
21)[line 15]קופהKUPAH- a basket or chest
22)[line 15]וכל דבר שאין דרכו ליטולV'CHOL DAVAR SHE'EIN DARKO LITOL- or anything that it is not customary for him (the finder) to pick up [in public]
23)[line 16]שָׁם דמיהן ומניחן לאלתרSHAM DEMEIHEN U'MENICHAN L'ALTAR- (a) he estimates [and notes] their value and [even sells them to himself and] puts them on immediately (RAMBAM Hilchos Gezeilah v'Aveidah 13:14, SHULCHAN ARUCH CM 267:21); (b) he estimates their value and puts aside the money immediately (ROSH 2:16, 2nd explanation)
24)[line 18]שָׁם דמיהן ומניחן; לאSHAM DEMEIHEN U'MENICHAN; LO- he is not permitted to estimate their value and either take them for himself or sell them to others; rather, he is obligated to take care of them
25)[line 18]תפילין בי בר חבו משכה שכיחיTEFILIN BEI BAR CHAVU MISHKACH SHECHICHEI- Tefilin are readily available from [the factory of] Bei Bar Chavu and the owner will be able to replace his Tefilin easily
26)[line 30]מאי עבידתיה גביהMAI AVIDTEI GABEI?- What is he doing [reading] with it?
27a)[line 36]וישנהV'YESHANAH- and review it (read it more than once)
b)[line 36]ויתרגםV'YETARGEM- and translate it
28)[line 36]מג' דפיןMI'SHELOSHA DAPIN- three columns
29)[line 37]בכרך אחדB'KERACH ECHAD- in one volume
30)[line 39]למימרא דניעור מעלי להL'MEIMRA D'NI'UR MA'ALI LAH?- Does this mean that shaking it out is beneficial for it?
31)[line 39]גרדי אומןGARDI UMAN- a professional weaver
32a)[line 42]הא בידאHA B'YADA- this is referring to case where he shakes it out by hand
b)[line 42]והא בחוטראHA B'CHUTRA- this is referring to case where he shakes it out using a stick [which may tear it]
33a)[line 42]בדעמראBID'AMRA- of wool
b)[line 43]בדכיתנאBID'KISNA- of linen
34)[line 43]כסא דחרשיןKASA D'CHARASHIN- a cup of sorcery, a witch's brew
35)[line 43]כסא דפושריןKASA D'FOSHRIN- a cup of warm water
36a)[line 44]בכלי מתכותKELEI MATCHOS- metal utensils
b)[line 44]בכלי חרשׂKELEI CHERES- earthenware utensils
37)[line 45]צויץTZUYATZ- boiled
38)[line 46]שדא ביה ציביאSHADA BAH TZIVYA- if he throws in spice-wood, roots, flavorings etc.
39)[line 47]בגדי פשתןBIGDEI PISHTAN- linen garments
40)[line 48]בכתנא רומיתאKISNA ROMISA- Roman (fine and expensive) linen
41)[last line]בזוגיתא חיורתאZUGISA CHIVARTA- white glass (crystal)