Musannaf Ibn Abi Shaybah

Hazrat Musa bin Ali (may Allah be pleased with him) narrates that I asked Hazrat Zuhri about the ruling regarding the goods of an enemy's boat if the wind brings it to a certain people. He replied: It is considered spoils of war (ghanimah) for whoever seizes it, and one-fifth (khums) is due on it.

Hasan was asked: If a boat sinks in the sea and it contains the belongings of prisoners? He replied: Whatever the sea itself throws onto the shore will belong to the owner, and whatever is retrieved by diving will belong to the one who retrieves it.

Hazrat Ata says that if the sea throws out goods, it is considered as lost property (luqata); its announcement should be made.