Musannaf Ibn Abi Shayba 13:1681

Abu Bakr narrated to us, he said: Yahya ibn Sa'id al-Qattan narrated to us, from 'Abd al-Rahman ibn Harmala, he said: I asked Sa'id ibn al-Musayyib about the lost property (luqta). He said: "Make it known for a year, and announce its description. If someone comes who recognizes it, then give it to him. Otherwise, give it away as charity. Then, if he (the owner) comes, give him the choice between the reward and the lost property."