If it was in a wallet, he should announce that he found something. Lost in the area he found it and whoever gives the description he will give tit to him. After one year, if no one comes forward, he may use it and take it.

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As long as they are not for sale, there is no zakat on them. However, if they are on rent, the zakat is on the money if it reaches nisab and a lunar year passes with it in your possession.

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