It is narrated from Hazrat Iyad (may Allah be pleased with him) that I heard the Holy Prophet (peace and blessings be upon him) say: Whoever finds a lost item should have two just men bear witness over it, and should carefully remember its bag and its sealed mouth. Then, if its owner comes, he should not hide it from him, because he is more entitled to it. And if its owner does not come, then it is Allah’s property; He gives it to whomever He wills. The previous hadith is also narrated through this second chain.