Musannaf Ibn Abi Shayba 13:1674

Abu Bakr narrated to us, he said: Waki’ narrated to us, he said: Mas’ud and Sufyan narrated to us, from Habib ibn Abi Thabit, he said: Ibn Umar was asked about the lost property (luqta), and he said: "Hand it over to the commander (amir)."