What is the ruling regarding the finder's use of the property after the year and the subsequent appearance of the owner?

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The correct position is that if the owner appears after one year, having spent the property, the finder must return the equivalent amount to the owner. This is because the item was an existing entity that must be returned if present, so liability for its destruction is required, just as it was before the year passed. Furthermore, it is protected wealth, and its right cannot be entirely forfeited, similar to a case of necessity where one is forced to use another's property. The basis for this is the Hadith reported by Al-Athram from Ahmad, which favors the narration of Al-Dahhak ibn 'Uthman: "If the owner comes after a year, and he has spent it, return it to him."