What is a person’s level of responsibility toward the lost item once it is in his possession? He needs to feed an animal, air out parchment, etc. But if the animal is not producing enough to pay for its food, the owner should sell the animal. 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 if something were to happen to it. What level of responsibility they are arguing about is a subject of debate in the gemara? Are they arguing about if the item gets lost or do they all agree that he is responsible for that and they argue over a case of ones, accidental damage (like a borrower because if he can use this money, it is viewed as a loan and one who takes out a loan assumes responsibility for accidental damage). Details regarding taking care of lost items are discussed – what is one’s obligation and what is not allowed? How often?