If some of the sheep are lost before the completion of the lunar year, and then found after the completion of the lunar year?

The questioner : If these items are lost before the completion of the lunar year, and then found after the completion of the lunar year,

The Shaykh : Yes, zakah is obligatory.

The questioner : Then it comes.

The Shaykh : Yes, because these lost animals are considered to be in his ownership.