Sifrei Deuteronomy - Ki Teitzei, section 283
ספרי דברים פרשת כי תצא פיסקא רפג
אמר רבי אלעזר בן עזריה מנין למאבד סלע מתוך ידו ומצאה עני והלך ונתפרנס בה מעלה עליו הכתוב כאילו זכה תלמוד לומר לגר ליתום ולאלמנה יהיה, והלא דברים קל וחומר אם מי שלא נתכוון לזכות וזכה מעלה עליו הכתוב כאילו זכה המתכוון לזכות וזכה על אחת כמה וכמה
Rabbi Elazar ben Azariah said: From where do we know that one who loses a coin from his/her hand and a poor person finds it and goes and is sustained by it, Scripture credits him/her as if he/she had given it? “When you reap the harvest in your field and overlook a sheaf in the field, do not turn back to get it; it shall go to the stranger, the orphan, and the widow - in order that the Eternal your God may bless you in all your undertakings” (Deut. 24:19). And if one who did not intend to give credits as if he/she gave, how much the more so one who intends to give! [Translation by Aaron Levy]

Suggested Discussion Questions:

1. Why does someone who lost a coin which was then found by a poor person get credit as if they had actually given it to the poor person?

2. Would the same be true if you dropped a $5 bill? $20? $100? Are you ever entitled to go back and look for something that you lost?

3. What role does intention play in giving?

Time Period: Rabbinic (Maccabees through the Talmud)