"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).
"lift up shall you lift up": If he righted it, and it fell; righted it, and it fell — even four or five times — he must continue righting it, it being written "lift up shall you lift up." If the owner left (his fallen animal), sat down, and said to him: Since you have a mitzvah to unload, unload, he is exempt from doing so, it being written with him" (the owner). I might think that this were so even if he (the owner) were old or afflicted with boils; it is, therefore, written "lift up shall you lift up" (i.e., even in the latter instance).