The Halacha permits moving a Keli She'm'lachto L'isur, a utensil designated for a prohibited function, such as a pen, L’Sorech M’komo-if it is in the way and its place is needed. However, it is prohibited to move the item "Me'Hama L'sel" (From sunlight to shade) for its own protection.
The Poskim discuss whether nevertheless, there is a permitted method of moving an item out of harm's way by placing a non-Mukse item on top of the Mukse item and carrying them both to safety. There is a precedent for such an approach regarding a dead body. If a body is outside, exposed to the elements, the Halacha permits placing a loaf of bread on the body and carrying them together to safety. The question is whether that solution is limited to protecting the dignity of the dead, or is it a general principle to be applied to all Mukse items.
This question is a Machloket Rishonim (debate between the early authorities). The Rosh (Rabbenu Asher Ben Yehiel, 1250-1327) is lenient and applies this dispensation to all cases of Mukse, whereas the Rashba (R. Shlomo ben Aderet, 13th-14th Century, Spain) restrict the leniency to respect for the dead.
Maran (Siman 308:5) cites only the lenient opinion of the Rosh, and Yalkut Yosef understands that Maran is lenient in all instances.
However, Hacham Bension, as well as Hacham Moshe Halevy in his Menuhat Ahaba, agree that although Maran seems to be lenient, it is not so easy to discount the opinion of the Rashba. Even Maran did not cite the Rosh as a "Stam" (unattributed authoritative opinion), but as a "Yesh"-There are those who say. This may indicate that even Maran did not completely rule out the stricter opinion. They conclude that one may rely on the Rosh only in cases of significant financial loss.
SUMMARY
The leniency of moving a Keli She'm'lachto L'isur to protect it from ruin by placing a non-Mukse item on top of it and moving them together, may be relied upon only in cases of significant financial loss.