3e SRD:Magnifying Glass
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This simple lens allows a closer look at small objects. It is useful as a substitute for flint, steel, and tinder when starting fires (though it takes light as bright as direct sunlight to focus, tinder to light, and at least a full-round action to light a fire with a magnifying glass). It grants a +2 circumstance bonus on Appraise checks involving any item that is small or highly detailed, such as a gem.