Musannaf Ibn Abi Shayba 13:1679

Abu Bakr narrated to us, he said: Ibn Abi Za'idah narrated to us, from Zakariya, from al-Sha'bi, who said: "Make the found property (luqta) known for a year. If you do not find anyone seeking it, then give it to a household of the poor among the Muslims. Say to them: 'This is a loan from its owner to you.' If he (the owner) comes, he is more entitled to it, and if he does not come, it is upon you (as a debt) from him."