[27a top] Abaye: Things completed by human hands (ie: cooking food on a stove) may be kept in mind [and are not muktzeh] while things in G-d’s hands (ie: fruits left out to dry in the sun) are out of a person’s mind for Halachick intention [and are muktzeh].
T’s lesson: We should understand that we are not in control of everything in this world. We must do what we can accomplish and leave the rest to be completed by Hashem.
[27b bottom] Mishnah: People may not be counted in a group to purchase an animal on YomTov [they must do it before YomTov or apportion it without directly involving monetary matters].
T’s lesson: Business matters [especially involving money] are prohibited on Holy Days. We must consider all our week’s work already completed. We should feel separated from the mundane monetary aspects of work and stresses in life. On Holidays, rest and enjoy Hashem’s presence.