Musnad Ahmad 456:18

Abu Bakr al-Hanafi narrated to us, he said: al-Dahhak ibn Uthman narrated to us, from Abu al-Nadr, from Busr ibn Sa’id, from Zayd ibn Khalid al-Juhani, who said: The Messenger of Allah (peace and blessings of Allah be upon him) was asked about a lost item (luqta). He said: "Make it known for a year. If it is acknowledged, then return it. Otherwise, recognize its container, its tie, and its number. Then, consume it; and if its owner comes, then return it to him."