Musnad Ahmad 489:1

Hushaym narrated to us, Khalid informed us, from Yazid ibn Abdullah ibn al-Shikhkhir, from his brother Mutarrif ibn Abdullah ibn al-Shikhkhir, from Iyad ibn Himar, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "Whoever finds a lost item, let him have two just persons bear witness to it, and let him preserve its container and its tie. If its owner comes, he must not conceal it, and he (the owner) is more entitled to it. If its owner does not come, then it is the wealth of Allah; He gives it to whom He wills." Abu Abd al-Rahman said: "I said to my father: 'Some people say *'iqasaha* (with a qaf), and they say *'ifasaha* (with a fa').'" He said: "*'Ifasaha* with a fa'."