If man loses anything it shows there is a belief of loss in his subconscious mind. As he erases this false belief, the article, or its equivalent will appear on the external.
For example: A woman lost a silver pencil in a theatre. she made every effort to find it but it was not returned.
She denied loss, taking the affirmation: "I deny loss, there is no loss in Divine Mind therefore I cannot lose that pencil. I will receive it or its equivalent."
Several weeks elapsed. One day she was with a friend who wore about her neck on a cord, a beautiful gold pencil, who turned to her and said: "Do you want this pencil? I paid fifty dollars for it at Tiffany's."
"The woman was aghast, and replied (almost forgetting to thank her friend) "Oh! God aren't you wonderful! The silver pencil wasn't good enough for me!"
Man can only lose what doesn't belong to him by Divine Right, or isn't good enough for him.