Midrash for Bava Metzia 53:24

איבעיא להו סימנין דאורייתא או דרבנן מאי נפקא מינה

And the other?<span class="x" onmousemove="('comment',' What does he derive from, 'to (from) him'? ');">²⁴</span> — In his opinion, to him has no particular significance. Raba said: They differ in respect of [a loss worth] a <i>perutah</i>, which [subsequently] depreciated.<span class="x" onmousemove="('comment',' I.e., when lost it was worth a perutah, but not when found. ');">²⁵</span> On the view that it is derived from, 'which shall be lost to him,' there is [the loss of a <i>perutah</i>]; but according to him who deduces it from, 'and thou hast found it,' there is not [a find of a <i>perutah</i>]. Now, he who emphasizes, 'which shall be lost' — surely, 'and thou hast found it,' must also be applicable, which is not [the case here]! — But they differ in respect of [an article now worth] a <i>perutah</i>, having appreciated.<span class="x" onmousemove="('comment',' When lost, it was not worth a perutah, but its value had increased to a perutah by the time it was found. ');">²⁶</span> On the view that it is deduced from, 'and thou hast found it,' there is [the find of a <i>perutah</i>]; whereas according to him who deduces it from, 'which shall be lost,' there is not [the loss of a <i>perutah</i>]. Now, he who emphasizes, 'and thou host found it' — surely, 'which shall be lost,' must also be applicable, which is not [the case here]! — But they differ in respect of [an article worth] a <i>perutah</i>, which fell and then rose in value again.<span class="x" onmousemove="('comment',' When lost, it was worth a perutah; then its value fell, but when found it was again worth a perutah. ');">²⁷</span> On the view that it is derived from, 'which shall be lost.' there is [the loss of a <i>perutah</i>]; but according to the opinion that it is inferred from, 'and thou host found it,' it must have had the standard of a 'find' from the time of being lost until found. The scholars propounded: Are identification marks [legally valid] by Biblical or merely by Rabbinical law? What is the practical difference? —

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