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1. If a Nochri carries flutes on Shabbos to a Jew for use after Shabbos, the Jew may not use them after Shabbos.
2. One is not allowed to close the eyes of a person who is dying.
3. A wild animal is able to harm a person only if the person has the "appearance" of an animal.
4. A person should pray that neither he nor his descendants should be poor.
5. If someone has mercy on others, Hashem has mercy on him.
A BIT MORE
1. This is a penalty that was instituted in order to prevent one from arranging for Nochrim to do Melachos on Shabbos that are forbidden for a Jew to do. However, if the flutes were nearby and could have been obtained promptly after Shabbos by the Jew himself, then he may use them even though a Nochri brought them.
2. Closing the eyes of a dying person is compared to one who places his finger on a flame that is flickering, and thereby snuffs it out. It is considered murder.
3. The verse states, "They were compared to animals, they appeared like them." By acting like an animal, a person loses his uniquely human appearance in the eyes of real animals.
4. Rebbi Elazar ha'Kapar says that since poverty is so common, one should pray that he and his descendants be spared.
5. This is derived from the verse, "And He will give you mercy and He will have mercy on you."
Next Daf Index to Revach for Maseches Shabbos