לֹֽא־תִרְאֶה֩ אֶת־שׁ֨וֹר אָחִ֜יךָ א֤וֹ אֶת־שֵׂיוֹ֙ נִדָּחִ֔ים וְהִתְעַלַּמְתָּ֖ מֵהֶ֑ם הָשֵׁ֥ב תְּשִׁיבֵ֖ם לְאָחִֽיךָ׃
Kapag nakita mo ang baka ng iyong kapatid o ang kanyang tupa na naliligaw, huwag kang magbulag-bulagan sa mga ito; tiyak na ibabalik mo ang mga ito sa iyong kapatid.
Mekhilta DeRabbi Yishmael
We find him, then, (if he does not return the animal) as transgressing both a positive commandment ("return shall you return") and a negative commandment (Devarim 22:1) ("You shall not see, etc.")
Sifrei Devarim
(Devarim 22:1) "You shall not see (the ox of your brothers or his lamb straying and [you shall] ignore them. Return shall you return them to your brother." "You shall not see": I might think, even if he were a mil away; it is, therefore, written (Shemoth 23:4) "If you encounter (the ox of your foe, etc.") If "If you encounter," I might think, literally; it is, therefore, written "You shall not see." How is this to be resolved? The sages estimated one-seventh of a mil, a ris.
Sifrei Devarim
"and (you shall) ignore them": Sometimes you do ignore them and sometimes you do not ignore them. How so? If he were a Cohein and it were in the cemetery, (which a Cohein is forbidden to enter), or if he were an elder and it were beneath his dignity, or if his labor were greater than that of his neighbor, he is exempt, it being written "and you ignore": Sometimes you do ignore and sometimes you do not. (See #222).