According to the mishna one can stretch out a cloth for its own sake (if it needs airing out) but not for the finder’s use. What if he does it for both at the same time? The gemara brings various sources to try to answer the question but each is rejected. Various types of utensils are listed and it is explain what must be done with them to care for them and what is not allowed? There are certain cases where one is exempt from returning a lost item and these are discussed. A case is brought in which a rabbi acted beyond the letter of the law. The gemara then derives it from a verse and stresses the importance of going beyond the letter of the law.