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Amud 43b

תוס' ד"ה אמאי

Why; it is guarding with the owner - אמאי שמירה בבעלים היא

Summary:
The פטור of שמירה בבעלים is if the owner was in the employ of the שומר when the שמירה began.

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תוס' ד"ה דאמר

Where he said; guard for me today, etc. - דאמר שמור לי היום כולי

Summary:
If the owner commits himself verbally to be in the employ of the שומר immediately it is considered שמירה בבעלים, but not if his commitment will begin after the שמירה. It is more reasonable that שמור לי ואשמור לך is considered ש"ש where they are not partners than when they are guarding items which are owned in partnership.

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תוס' ד"ה וכיון

But since he is testifying that it belongs to Levi, etc. - וכיון דאסהיד דלוי הוא כולי

Summary:
שמעון can claim that it belonged to s'לוי ancestors (disqualifying יהודה) and later will claim that he (שמעון) bought it from לוי.

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תוס' ד"ה כגון

For instance one has witnesses, etc. - כגון דאית ליה סהדי למר כולי

Summary:
לוי and יהודה both claim that they bought if from ראובן.

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