عَنْ عِيَاضِ بْنِ حِمَارٍ رَضِيَ اللَّهُ عَنْهُ قَالَ قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ مَنْ وَجَدَ لُقَطَةً فَلْيُشْهِدْ ذَوَيْ عَدْلٍ وَلْيَحْفَظْ عِفَاصَهَا وَوِكَاءَهَا فَإِنْ جَاءَ صَاحِبُهَا فَلَا يَكْتُمْ وَهُوَ أَحَقُّ بِهَا وَإِنْ لَمْ يَجِئْ صَاحِبُهَا فَإِنَّهُ مَالُ اللَّهِ يُؤْتِيهِ مَنْ يَشَاءُ
It is narrated from Sayyiduna Iyad bin Himar (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: Whoever finds a lost item should make two just men witnesses and recognize its bag and strap. If its owner comes, he should not hide it from him, because it is his right. And if the owner is not found, then it is the property of Allah Almighty; He gives it to whomever He wills.