Commentary for Ma'asrot 44:2

לא ימכור אדם את פירותיו משבאו לעונת המעשרות למי שאינו נאמן על המעשרות ולא בשביעית למי שהוא חשוד על השביעית. ואם ביכירו נוטל את הבכורות ומוכר את השאר. לא ימכור אדם את תבנו ואת גפתו ואת זגיו למי שאינו נאמן על המעשרות להוציא מהן משקין ואם הוציא חייב במעשרות

He who collects Peah and says: “Behold, this is for such-and-such poor man” - Rabbi Eliezer says: He acquired it for him; the Sages say: He must give it to the first poor person that he finds. The Leket, the Shikhechah, and the Peah of a non-Jew are obligated in tithes unless he abandons them. Rabbi Joshua ben Levi said: The dispute is in a where the owner of the field is rich, but if he is poor, since he can take -- he has acquired it [for the poor person]. Rabbi Zeira said: Rabbi Eliezer, Rabbi Yochanan, and Rabbi Joshua ben Levi all said the same thing [that one can acquire a lost object for someone else]. Rabbi Eliezer, as Rabbi Zeira said in the name of Rabbi Eliezer: a man can acquire a lost object for his friend. Rabbi Yochanan, as we teach in a Mishnah: "Something found by his minor son or daughter, or something found by his gentile servant or maid-servant, or something found by his wife - these belong to him. Something found by his adult son or daughter, or something found by his Hebrew servant or maid-servant, or something found by his wife whom he divorced, even if he has not yet paid her the value of her ketubah [monetary settlement payable to a married woman upon divorce or the death of her husband], these belong to them." And Rabbi Yochanan said: this is when they [the adult children] are not dependent on their father, but when they are, objects they find go to the father. Rabbi Joshua ben Levi: for Rabbi Joshua ben Levi said: The dispute is in a where the owner of the field is rich, but if he is poor, since he can take -- he has acquired it [for the poor person]. It is taught [in a Baraita]: he who hires a worker, to do anything, what he finds belongs to the employer. Rabbi Shimon ben Lakish asked upon the Baraita: If wants to back out - he can, and you say that what he finds belongs to the employer? Rabbi Jacob bar Acha asked, as Rabbi Yossi questions: Why do we need to quote this from Reish Lakish? Why not learn it from what Rabbi Jacob bar Acha stated: Rabbi Yochanan and Rabbi Shimon ben Lakish argued. Rabbi Yochanan said: a man can acquire a lost object for his friend. and Reish Lakish said: a man cannot acquire a lost object for his friend. Rabbi Redifa said: Rabbi Jonah and Rabbi Yossi had a dispute: one said whoever can take, can acquire [for someone else]. And the other said whoever can give -- has acquired. He who said whoever can take, how much more so he who can give! And he who said whoever can give -- but not take. The Mishnah disputes he who said whoever can receive, as we teach: "Give this bill of divorce to my wife" -- [no, this is not an issue,] for the messenger could accept a bill of divorce on behalf of his daughter. "this deed of manumission to my slave" -- [no, this is not an issue, for he is a slave who can accept his own deed of manumission]. And we further teach: "[with regard to one who says] "Accept this bill of divorce on behalf of my wife," or, "Bring this bill of divorce to my wife," he may take it back if he wants."

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