Midrash for Bava Metzia 53:13
ולמאן דנפקא ליה מאשר תאבד האי ומצאתה מאי עביד ליה
But why not assume that it comes [to teach] that the dung [too must be returned]? — [The ownership of] dung is renounced.<span class="x" onmousemove="('comment',' Hence it need not be returned. ');"><sup>13</sup></span>
Sifrei Devarim
"And thus shall you do with his ass and thus shall you do with his garment": This tells me of these only. Whence do I derive (the same for) other lost objects? From (Ibid.) "and thus shall you do with every lost object of your brother." If so, why is "garment" singled out? Is it not included with all the rest? To serve as the basis for a comparison, viz.: Just as a garment is characterized by possessing (identifying) signs and claimants, thus all objects that are thus characterized (must, if found, be publicized for the owners to come forward).
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