(Mishnah): If one was dragging the animal to take it out, and it died while still in the owner's premises, he is exempt;

If he lifted it, or took it outside and then it died, he is liable.

If he gave the animal to a Kohen to redeem his firstborn son, to his creditor, to a Shomer Chinam, borrower, Shomer Sachar or renter, and he was dragging it out, and it died in Shimon's premises, he is exempt;

If he lifted it, or took it outside and then it died, he is liable.

(Gemara) R. Mana: One who will tell me the following matter, I will [serve him like one serves his Rebbi, and] carry his garments of the bathhouse - what is 'exempt' [in the Seifa]? Is he exempt from his obligation [to the Kohen or his creditor], or is he exempt from [Chiyuvei] Geneivah?