from the Messenger of Allah, may Allah bless him and grant him peace, in his words, “Whoever picks up lost property should call two upright men to witness and neither conceal it nor alter it. If its owner comes, he has the greater right to it; otherwise, it is Allah’s wealth, which He grants to whom He wills,” was enjoined only to safeguard its owner’s interests. It is therefore recommended for the finder, not obligatory. Abū Hanīfa and his companions held that he is liable for it if he does not call witnesses. This view has no sound basis, since he may call witnesses while concealing a contrary intention, merely to cover himself. Had this distinction been applied to someone under suspicion, but not to someone above suspicion, it would have been a sound opinion. Allah knows best, and success comes through Allah.