Translation:Shulchan Aruch/Choshen Mishpat/261

Paragraph 1- If one found a donkey or cow grazing on the path by day, that is not a lost item. If he found it at night or he saw a donkey with overturned accessories, it would be a lost item. If he saw it in the early morning or at sunset for three consecutive days, it is a lost item and he would take and announce.

Paragraph 2- If one saw a cow running on the road with its face towards the city, that is not a lost item. If its face was towards the field, that would be a lost item. If he found the cow between the vineyards, he is required to return because of the loss that will result to the property. Thus, if the vineyard belonged to an idolater, it would not be a lost item and he has no duty to return. If he is concerned that the idolater may kill the owner when he finds him because he caused him a loss in the vineyard, the item would be a lost item and he would take it and announce. The same is true in an area where they pay a fine for animals that are grazing in other’s fields.

Paragraph 3- If one found a cow in the public domain and it was standing in the public domain, he would be required to return it. If it was grazing in the grass or was in an unguarded barn and is not getting lost, he should not touch it because the item is not lost. There are those who say that if the barn is outside the techum he would be required to return it. It seems to me, however, that it all depends on the circumstances. Even the first view would concede in a case where it is unguarded.

Paragraph 4- If one destroys his money intentionally, we do not assist him. How so? If he leaves his cow in a barn without a door and did not tie the cow and he left- there are those who say a barn is not called intentionally losing and the finder would be required to return- or if he tossed his wallet in to the public domain and left, he has intentionally destroyed him money. Although one who sees this is forbidden to take it for himself, he is not required to return it, as the verse state, “that which was lost,” which excludes something intentionally destroyed. There are those who say an intentionally lost item is ownerless and whomever gets it first would acquire.