Cytowanie Komentarza do Powtórzonego Prawa 22:3

וישאלו איש מאת רעהו, “let them each ask from their fellow Egyptian male, etc.” This “request” was not similar to a man or a woman asking his or her respective neighbour for some tool on the understanding that after he or she has finished using it it would be returned it to its owner. Here G’d’s instructions were to ask for the respective items as outright gifts. It was understood that G’d would make the Egyptians feel well disposed toward the Israelites so that they would willingly comply with their requests for such gifts. The last thing G’d had in mind was that the Israelites, at the very moment when their redemption was at hand, would leave behind the impression that they had fooled their neighbours and pretended that they would give back the items in question. According to Jewish law whenever a servant is released from service after he has toiled for the agreed period of time, he is entitled to receive a stake from his erstwhile master to enable him to start his economic independence. This is spelled out in Deut. 15, 13-14: “but when you send him away free, you shall not send him away empty-handed. Furnish him out of your flocks, your threshing floor, and vat, with which the Lord has blessed you.” If this law applies to treatment of a fellow Jewish servant whose wages the master has paid six years in advance, how much more so were the Jewish slaves in Egypt entitled to receive some silver trinkets in compensation for over 200 years of slavery for which no wages had ever been paid.
We may find the expression רעהו both in the masculine and the feminine form as peculiar when applied to Egyptians who could hardly be described as equal to the Israelites so that this definition would apply. We have to answer that prior to the giving of the Torah at Mount Sinai all human beings were treated as equal before the law. Hence the expression רע “fellow human being” was appropriate. Ever since the giving of the Torah Gentiles are not again referred to by that description. Seeing that G’d had offered the Torah to the Gentile nations and they had refused it they no longer qualified as equals. Henceforth Jews were described as brothers and companions of G’d as we know from Psalms 122,8: “for the sake of My brothers and friends, I pray for your well-being.” Our sages in Baba Kama 113 explain the phrase לכל אבדת אחיך (Deut. 22,3) as “your brother, but not a Gentile.” In other words, a Jew does not have to go out of his way to restore lost property to a Gentile seeing he is not his brother anymore. The same law applies to the prohibition of charging or paying interest to others. While the Torah forbids this inasmuch as it writes: “you must not charge interest to your brother” (Deut. 23,20), this excludes those whom the Torah does not recognize as our brothers, i.e. the Gentile.

Covered don't touch it. Since this isn't a lost item that includes the transgression "You are not allowed to hide yourself [from it]", since it is in a guarded spot.

In the general rule of all of these. In the general category of "All the lost items of your brother".

like a lost utensil Which is in the process of becoming lost. Any expression of אבדה, loss, does not refer to the owner of the lost article, saying that he lost it, but that the lost article is lost from him, as is stated (in Deut. 22:3): “which will be lost from him”; (in Ezek. 34:4), “the lost one you did not seek.”