This is not a school (madhhab) of Ahmad. Our evidence is the statement of the Prophet (peace and blessings of Allah be upon him) in the hadith of Zayd ibn Khalid: "If it is not identified, then spend it." In one phrasing: "Otherwise, it is like the path of your wealth." In another phrasing: "Then eat it." In another phrasing: "Benefit from it." In another phrasing: "It is your affair." In the hadith of Ubayy ibn Ka'b: "Spend it." In another phrasing: "Enjoy it." It is an authentic (sahih) hadith. Furthermore, whoever gains ownership through a loan (qard) gains ownership of the lost property, just as a poor person does. Whoever is permitted to collect it gains ownership of it after the announcement, just as a poor person does. Their hadith regarding Abu Hurayrah is not established, nor was it transmitted in a book that is relied upon. Their claim regarding the hadith of Iyad that what is attributed to Allah cannot be owned except by someone entitled to receive charity is without proof or evidence, and its invalidity is apparent; for all things are attributed to Allah Almighty in terms of creation and ownership. Allah Almighty said: "And give them from the wealth of Allah which He has given you."

Section: The lost property enters his ownership upon the completion of the announcement by way of ruling (hukman), like inheritance. This is the apparent view from the words of al-Khiraqi; for his statement: "Otherwise, it is like the rest of his wealth." Ahmad similarly said, in the narration of the group: If its owner comes, otherwise it is like the rest of his wealth. Abu al-Khattab chose the view that it does not enter his ownership until he chooses. The companions of al-Shafi'i differed; among them are those who said as we said, and among them are those who said: He owns it by intention. Among them are those who said: He owns it by his statement: "I have chosen to take ownership of it." Among them are those who said: He does not own it except by his statement and by using it; because this is taking ownership through consideration, so it is not realized except through the choice of the one taking ownership, like a sale. Our evidence is the statement of the Prophet (peace and blessings of Allah be upon him): "If its owner comes, otherwise it is like the path of your wealth." And his statement: "Spend it." If its ownership were contingent upon his taking ownership of it, he would have clarified that to him and would not have permitted him to use it before that. In one phrasing: "It is yours." In another phrasing: "Eat it." These phrasings all indicate what we have said. Also, because collection and announcement are a cause for ownership, so once complete, it must follow that ownership is established by it by way of ruling, like revival of barren land (ihya') and hunting. Also, it is a cause by which one gains ownership, so ownership does not stop after it upon his statement or his choice, like other causes. This is because the accountable person (mukallaf) is only responsible for performing the causes, and once he has performed them, the ruling is established by force and decree from Allah Almighty, not contingent upon the choice of the accountable person. As for borrowing, it is the cause in itself, so ownership is not established without it.