(א) לֹֽא־תִרְאֶה֩ אֶת־שׁ֨וֹר אָחִ֜יךָ א֤וֹ אֶת־שֵׂיוֹ֙ נִדָּחִ֔ים וְהִתְעַלַּמְתָּ֖ מֵהֶ֑ם הָשֵׁ֥ב תְּשִׁיבֵ֖ם לְאָחִֽיךָ׃ (ב) וְאִם־לֹ֨א קָר֥וֹב אָחִ֛יךָ אֵלֶ֖יךָ וְלֹ֣א יְדַעְתּ֑וֹ וַאֲסַפְתּוֹ֙ אֶל־תּ֣וֹךְ בֵּיתֶ֔ךָ וְהָיָ֣ה עִמְּךָ֗ עַ֣ד דְּרֹ֤שׁ אָחִ֙יךָ֙ אֹת֔וֹ וַהֲשֵׁבֹת֖וֹ לֽוֹ׃ (ג) וְכֵ֧ן תַּעֲשֶׂ֣ה לַחֲמֹר֗וֹ וְכֵ֣ן תַּעֲשֶׂה֮ לְשִׂמְלָתוֹ֒ וְכֵ֣ן תַּעֲשֶׂ֜ה לְכָל־אֲבֵדַ֥ת אָחִ֛יךָ אֲשֶׁר־תֹּאבַ֥ד מִמֶּ֖נּוּ וּמְצָאתָ֑הּ לֹ֥א תוּכַ֖ל לְהִתְעַלֵּֽם׃ (ס)
(1) If you see your brother's ox or sheep gone astray, do not ignore it; you must take it back to your brother. (2) If your brother does not live near you or you do not know who he is, you shall bring it home and it shall remain with you until your brother claims it; then you shall give it back to him, (3) You shall do the same with his donkey; you shall do the same with his garment; and so shall you do with anything that your brother loses and you find; you must not remain indifferent.
(ד) ואמנם 'השב האבדה' - הענין בו מבואר שעם היותו מידה מעולה בתיקון הענינים הוא גם כן ממה שתועלתו חוזרת חלילה - שאם לא יחזיר אבדת זולתו לא יחזירו לו אבדתו - כמו שאתה אם לא תכבד הוריך לא יכבדוך בניך - וכמו זה הרבה:
(4) The object of the law of restoring lost property to its owner (Deut. 22:1-3) is obvious. In the first instance, it is in itself a good feature in man's character. Secondly, its benefit is mutual; for if a person does not return the lost property of his fellow-man, nobody will restore to him what he may lose, just as those who do not honour their parents cannot expect to be honoured by their children.
"The issue of returning lost property raises other important considerations about the way human beings deal with one another and the trust required to make human society secure.... Restoring property, says Bachya [ben Jospeh ibn Pakuda] is a fulfillment of the Torah's instruction to 'love your neighbor as yourself.' (Leviticus 19:18) Property is an extension of each individual. It is like the limb of one's body. Loving one's neighbor means taking care of all that is important to them as you would want them to safeguard all that is important to you. Returning lost property is a demonstration of love and concern for one's neighbors." -- Fields, 149
"Aharon Halevi (Sefer ha-Hinuch, 538)... [argues] that the commandment to return lost property is 'fundamental' and that 'all society depends on its.' It is not just a matter of one person taking care of another's possiessions or of 'loving' another. What is important here is the critical matter of 'trust' among human beings. A society depends upon the faith people place in one another. Without people feeling that they can rely upon one another--that others are looking out for what belongs to me and that I must look out for what belongs to them--society collapses into suspicion, selfishness, and bitter contention. Whether people return or keep lost articles, says Halevi, is a significant indication of a society's health." -- Fields, 149