Jerusalem Talmud Bava Metzia 2.8

משנה: כָּל דָּבָר שֶׁעוֹשֶׂה וְאוֹכֵל יַעֲשֶׂה וְיֹאכַל. וְדָבָר שֶׁאֵינוֹ עוֹשֶׂה וְאוֹכֵל יִמָּכֵר שֶׁנֶּאֱמַר וַהֲשֵׁבוֹתוֹ לוֹ. רְאֵה הֵיאַךְ תְּשִׁיבֶנּוּ לוֹ. מַה יְהֵא בַדָּמִים. רִבִּי טַרְפוֹן אוֹמֵר יִשְׁתַּמֵּשׁ בָּהֶן לְפִיכָךְ אִם אָבְדוּ חַיָיב בַּאֲחֵרָיוּתָן. רִבִּי עֲקִיבָה אוֹמֵר לֹא יִשְׁתַּמֵּשׁ בָּהֶן לְפִיכָךְ אִם אָבְדוּ אֵינוֹ חַיָיב בַּאֲחֵרָיוּתָן.

MISHNAH: Anything which works and eats shall work and eat. What does not work but eats should be sold because it is said, “and return it to him,” plan to return it to him. What happens with the money? Rebbi Tarphon says, he may use it; therefore if it is lost he is liable for its alienation. Rebbi Aqiba says, he may not use it; therefore if it is lost he is not liable for its alienation.

הלכה: כָּל דָּבָר שֶׁעוֹשֶׂה וְאוֹכֵל כול׳. תַּנֵּי. שֶׁלֹּא יֹאכַל עֶגֶל לָעֲגָלִים וְסַיָיח לַסַּיָיחִין וְתַרְנְגוֹל לְתַרְנוֹגַלִּין. עוֹבְדָא הֲוָה בְחַד בַּר נַשׁ דְּאַשְׁכַּח חֲמִשָּׁה עֲגָלִין וַהֲוָה מַזְבִּין וּמוֹכְלִינוֹן עַד דְּקָמוֹן עַל חַד. רַב יְהוּדָה בְשֵׁם רַב. הֲלָכָה כְרִבִּי טַרְפוֹן בְּדָבָר שֶׁיֵּשׁ בּוֹ סֵימָן. רִבִּי בָּא וְרַב יְהוּדָה בְשֵׁם רַב. מַעֲשֶׂה הָיָה וְהוֹרֵה רִבִּי כְרִבִּי טַרְפוֹן בְּדָבָר שֶׁיֵּשׁ בּוֹ סֵימָן. רַב יְהוּדָה אָמַר. תַּלְמִיד חָכָם אֵין צָרִיךְ לִיתֵּן סֵימָן. אָמַר רִב הוּנָא. הַכֹּל מוֹדִין שֶׁאִם הָיָה צְרוֹר מָעוֹת לֹא יַגַּע בָהֶן.

HALAKHAH: “Anything which works and eats,” etc. It was stated: There should not be given food in the value of a calf to calves, a foal to foals, or a chicken to chickens. It happened that a man found five calves; he was selling and feeding until only one was left. Rav Jehudah in the name of Rav: Practice follows Rebbi Tarphon about objects with distinguishing marks. Rebbi Abba and Rav Jehudah in the name of Rav: It happened that Rebbi instructed following Rebbi Tarphon in a case about objects with distinguishing marks. Rav Jehudah said, a scholar does not have to indicate a distinguishing mark. Rav Huna said, everybody agrees that if it was a bundle of coins he may not touch them.

יְהוּדָה בְּרִיבִי עָאַל לִכְנִישְׁתָּא. שְׁבַק סַנְדָּלוֹי וְאָזְלִין. אֲמַר. אִילּוּ לָא אָזְלִית לִכְנִישְׁתָּא לָא אָזְלוֹן סַנְדָּלַיי. רִבִּי יוֹסֵי הֲוָה יָתִיב מַתְנֵי וְעַל מִיתָא. מָן דְּקָם לֹא אָמַר לֵיהּ כְּלוּם. וּמָן דִּיתִיב לֵיהּ לֹא אָמַר לֵיהּ כְּלוּם.

The great Jehudah went to the synagogue. He took off his sandals and they disappeared. He said, if I had not gone to the synagogue, my sandals would not have disappeard. Rebbi Yose was sitting and teaching when a dead body was brought in. He did not say anything either to those who got up or to those who remained sitting.