The two safes are secure, lockable boxes that belong to Jeffrey Ridgway Sr.. He uses one to keep hold of Jesse's money, his guns and an old picture of the Ridgway family, while the other one remains unknown what it has inside.
The first safe is manufactured by Field & Stream 1871. It first appeared in Psycho Kid Moves Out. Having taken $30,000 from his younger son Jesse, Jeffrey Ridgway Sr. pushed down a shelf and revealed his safe, having secretly unlocked the safe and stored the money inside. Multiple times Jesse attempted to unlock the safe, trying different combinations. However in THE HARVEST! Jesse finds out the first number to the safe which is 86. In Psycho Kid Kills Father, Jesse holds Jeff Sr. at gunpoint and forces him to reveal the combination which is 86-40-12. Jesse later kills Jeff Sr. after Jeff Sr. says "That the video games made him this way" Jesse manages to open the safe and gets his money back then runs away from the house before the cops come. However when Jesse flees he looks in the bag and finds out that most of the money is gone and was spent by Jeff Sr..
The second safe first appeared in LIFTING THE VEIL!. It was recently discovered by Jesse while he was vlogging with Corn in the basement. Assuming that his father may have moved the money in there, Jesse attempted to open this safe, but once again fails to do so.