בבא מציעא ג׳:י״א - ג׳:י״ב

אם צרורין – and signed, or tied with a distinctive tie

לא ישתמש בהן – but if they are not signed or tied with a distinctive tie, even though they are wrapped, they are as permissible and as if they were not tied at all, and it is permissible to use them.

חייב באחריותן – and even if they were not used, he is [considered] regarding them as a paid bailee, because he is able to use them, and he liable for theft and loss. And if they were used, he is like a lender towards it and he is liable even for unavoidable accidents.

רבי יהודה אמר: כשולחני – and the Halakha is according to Rabbi Yehuda

ילקה בחסר וביתר – from what the deposit is missing and/or how much it increased, such as the case where a person deposited with him a ewe/sheep laden with wool, or pregnant, and it was sheered or it gave birth after he misappropriated it/made illegitimate use of it, he pays for it and for its shorn wool or its offspring, and it results that he is flogged for how much it became [worth] less, or increased, for if it had become pregnant or laden with wool while she was with him, he pays for it as it was laden or pregnant as it is currently, and he is flogged for an increase/addition.

ובית הלל אומרים: כשעת הוצאה – From the house of the owners, and if is laden, it is laden, and if it is bare, bare.

רבי עקיבא אומר כשעת התביעה – as the deposit is (i.e., the condition of the animal) at the time that of its appearance in court, as it is written (Leviticus 5:24): “…He shall pay it to its owner when he realizes his guilt.” He shall give like he is on the day of his guilt, on the day when he is found guilty in court. And the Halakha is according to the School of Hillel.

החושב לשלוח יד בפקדון – he said in in the presence of witnesses, “I will take his the deposit of so-and-so for myself.”

בית שמאי מחייבים – As it is written (Exodus 22:8): “In all charges of misappropriation –[pertaining to an ox, an ass, a sheep, a garment, or any other loss, whereof one party alleges, ‘This is it,’]…” from the time that he spoke to misappropriate, he is considered negligent.

עד שישלח בו יד – As it is written (Exodus 22:7): “…that he has not laid hands on the other’s property.” And this, “In all charges of misappropriation” (Exodus 22:8), the School of Hillel expounds upon this. He says to his servant or to his agent to misappropriate the deposit. Froom when is he liable? There is a teaching in the Scriptural text to intimate, the text reads: “In all charges of misappropriation” (Exodus 22:8).

כיצד? הטה את החבית – Now he explains the words of the School of Hillel, and there are books which don’t read "כיצד"/how? And it is a matter for itself.

ונשברה – after a time

אינו משלם אלא רביעית – misappropriation does not make one liable for unavoidable accidents until he takes possession by drawing/seizing an object or lift it up which is acquisition.

הגביהה ונטל – not exactly took, for when it is lifted up in order to to take [something], he is liable for an unavoidable accident, even if he didn’t take anything from it. But if he took a fourth of a Log (a LOG = 6 eggs in volume) from the barrel, and the rest of the wine in the barrel fermented afterwards, even though he did not lift the barrel up, he pays for all the wine, for he caused the wine to ferment, and it is his act that helped it [get sour] (see Bava Metzia 44a).