Sayyiduna Iyad bin Himar (may Allah be pleased with him) narrates that the Noble Prophet (peace and blessings be upon him) said: Whoever picks up a lost item, he should make two just people witnesses, then he should not conceal anything nor alter anything. If the owner of that item comes, then he is more deserving of it. Otherwise, it will be considered as the wealth of Allah, which He gives to whomever He wills. (Imam Ibn Hibban, may Allah have mercy on him, says:) In this is the indication that if its owner does not come, then it will be the wealth of Allah, which He gives to whomever He wills.