Musannaf Ibn Abi Shayba 13:1677

Abu Bakr narrated to us, he said: Waki’ narrated to us, he said: Sufyan narrated to us, from Ibrahim ibn ‘Abd al-A’la, from Suwayd, who said: ‘Umar ibn al-Khattab used to order that a found item (luqta) be announced for a year. If its owner came, [it was returned to him], and if not, he would give it away in charity. Then, if its owner came, he would give him the choice [between accepting the reward for the charity or being compensated].