Musannaf Ibn Abi Shayba 13:1683

Abu Bakr narrated to us, he said: Abd al-Wahhab al-Thaqafi narrated to us, from Khalid, from Abu al-Ala, from Mutarrif, from Iyad ibn Himar, who said: The Prophet, may God bless him and grant him peace, said: "Whoever finds a lost item, let him have one person of integrity or two people of integrity bear witness to it. Then, let him not alter it and let him not conceal it. If its owner comes, then he is more entitled to it. Otherwise, it is the wealth of God; He gives it to whom He wills."