When does a found item (Luqatah) become the property of the finder, and when does Zakat become due on it?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
The apparent position of the Madhhab is that found property (Luqatah) becomes owned by the finder upon the completion of the definition period (Hawl al-Ta'rif). Once ownership is established, the finder must commence a new Hawl, and upon its completion, Zakat becomes due. If the original owner appears and reclaims the item, the finder must pay Zakat for the definition period during which they were prevented from fulfilling the obligation, aligning with the ruling for stray animals (Dallal). If the finder does not complete the definition period (i.e., the item is not fully owned), no Zakat is due from the finder, but if the owner claims it, they pay Zakat for the entire period.
Supporting text
Abu al-Khattab and Imam Al-Shafi'i hold that ownership of the found item only transfers when the finder explicitly chooses to adopt it, rather than automatically upon completion of the definition period. One narration attributed to Al-Qadi suggests that upon taking ownership, the finder owes the equivalent item or its value, which contradicts the principle that Zakat is waived on debt-like claims. Ibn Aqil suggests Zakat is not due because the finder's ownership is unstable, allowing the rightful owner to reclaim it at any time.