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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Who is entitled to the increase of a lost item?

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Question : If a person finds dirhams and identifies them for a full year, and their owner does not come,

Answer : then after the completion of the year, to whom do they belong? They belong to the finder. From the completion of the year of identification, the year for zakah begins. To whom does the increase after that belong? After the completion of the year of identification?
To the finder. So we say: You now have its increase, and you owe its zakah. As for its increase before that, it belongs to its owner. If the owner comes after the completion of the year, and the finder has spent, sold, bought, and the item has increased, then the owner takes from his money what has completed a year upon it. So if the original amount of the lost item was one hundred, and it became two hundred at the completion of the year, and it became three hundred when the owner was found, how much does the owner take?
He takes two hundred. As for the third hundred that appeared after the completion of the year, meaning the year of identification, it belongs to the finder. And it appears that what the author mentioned is more correct, because the analogy he mentioned is clear in this regard.
Source قناة «فضيلة الشيخ محمد بن صالح العثيمين»، 2425 - لمن يكون نماء اللقطة؟ الكافي في فقه الإمام أحمد بن حنبل - ابن عثيمين — youtube.com

The Arabic text is a machine transcription of the audio recording.

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