משנה אויף ויקרא 4:27

The carryings out of Shabbat are two which are four from the inside, and two which are four from the outside. How is this so? The poor man stands outside and the householder stands inside:If the poor man reaches his hand inside and places [something] into the hand of the householder, or if he takes [something] from it and carries it out, the poor man is liable, and the householder is exempt. If the householder reaches his hand outside and places [an object] in the poor man's hand, or takes [something] and carries it in, the master is liable, while the poor man is exempt. If the poor man reaches his hand inside and the master takes [an object] from it, or places [an object] in it and he carries it out, both are exempt; If the householder stretches his hand outside and the poor man takes [an object] from it, or places [an article] in it and he carries it inside, both are exempt.

For all the commandments in the Torah, the penalty for which, if committed intentionally, is kareth and, if committed unwittingly, a sin offering, the individual brings as an offering a lamb or a goat, the ruler brings a goat, and the anointed priest and the court bring a bull. In the case of idolatry, the individual and the ruler and the anointed priest bring a goat while the court bring a bull and a goat: the bull for a burnt offering and the goat for a sin offering.

If one carries out a loaf into the public domain, he is liable. If two carry it out, both are exempt. If one could not carry it out and two carry it out, they are liable; But Rabbi Shimon exempts [them]. If one carries out less than the standard quantity of food in a utensil, he is not liable for the utensil, because the utensil is secondary to the [food]. [If one carries out] a living person on a bed, he is not liable even in respect of the bed, because the bed is secondary to him. A corpse in a bed, he is liable. And similarly [if one carries out] the size of an olive of a corpse, the size of an olive of a nevelah, or the size of a lentil of a [dead] creeping thing, he is liable. But Rabbi Shimon exempts him.