Midrash for Bava Metzia 59:14
מצא שק או קופה [וכל דבר] שאין דרכו ליטול הרי זה לא יטול: מנהני מילי דת"ר (דברים כב, א) והתעלמת פעמים שאתה מתעלם ופעמים שאי אתה מתעלם
and we read it 'ubad, I would have said [that the law holds good] even if it were of itself;<span class="x" onmousemove="('comment',' I.e., even if it 'was wrought with' entirely without its owners volition. ');"><sup>12</sup></span>
Sifrei Devarim
"and (you shall) ignore them": Sometimes you do ignore them and sometimes you do not ignore them. How so? If he were a Cohein and it were in the cemetery, (which a Cohein is forbidden to enter), or if he were an elder and it were beneath his dignity, or if his labor were greater than that of his neighbor, he is exempt, it being written "and you ignore": Sometimes you do ignore and sometimes you do not. (See #222).
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