al-Mughira bin Ziyad al-Bjly المغيرة بن زياد البجلي أبو هشام · The Chapters on Lost Property

“Whoever finds lost property, let him ask one or two men of good character to witness it, then he should not alter it nor conceal it. If its owner comes along, then he has more right to it, otherwise it belongs to Allah (SWT), Who gives it to whomsoever He wills.”