24 Bava Metzia 2/6-9

(6) And until when must one announce [the object]? Until one's neighbors knew of it - these are the words of Rabbi Meir. Rabbi Yehuda says, the three pilgrimage festivals, and after the last festival, seven days - in order that [someone] will go home - three, and will return - three, and will announce - one day.

(7) If one described the lost object but not its markings, one should not give [it] to him. And the deceiver, even though he described its markings, one should not give [it] to him, as the Torah states, (Deuteronomy 22:2) "Until your brother sought darash it": Until you investigate tidrosh [whether] your brother is a fraud [or] if he is not a fraud. Anything which does work and eats, one may use it [to do work] and feed it. Something which does not work but does eat, [the finder] must sell it, as the Torah states, (Deuteronomy 22:2) "You shall return it to him": See how you shall return it to him. What should be [done] with the money? Rabbi Tarfon says, one may use them - therefore, if [the money] was lost, he is responsible for them. Rabbi Akiva says, one may not use them, therefore if [the money] was lost, he is not responsible for them.

(8) If one found sefarim [books of the Tanach written in holiness, on parchment, and used for personal or public study, or for reading aloud in public. Sometimes the intent is specifically Torah scrolls], one should read from them once every thirty days and if one does not know how to read, he should roll them. However, one should not learn from them for the first time, nor may one read [from them] with someone else. If one found clothing, one should shake it once every thirty days, and spread it out [according] to its need, but not to honor himself [by hanging it in his home]. Utensils of silver or bronze, one should use them [according] to their need, but not to wear them out. Utensils of gold or glass one should not touch them until Eliyahu comes. If one found a bag or a box, or anything which is undignified to pick up - one should not pick [it] up.

(9) What is a lost object? If one found a donkey or a cow grazing along the path, this is not a lost object; a donkey with its gear overturned, a cow running between vineyards, this is a lost object. If [the finder] returned the animal and it ran away, he returned it and it ran away, even four or five times, he is obligated to return it; as the Torah states, (Deuteronomy 22:1) "You shall surely return them." If [the finder's] lost time is worth a sela, he should not say to him [the owner]: "Give me a sela;" but he should give him his wage like an idle laborer. If there is a court there, he may bring it before the court; if there is not a court there before which to bring it, his own [need] takes precedence.