סימן קפז סעיף ג
כָּל הַמּוֹצֵא אֲבֵדָה, בֵּין שֶׁיֵשׁ בָּהּ סִימָן בֵּין שֶׁאֵין בָּהּ סִימָן, אִם מְצָאָהּ דֶּרֶךְ הַנָּחָה, כְּגוֹן טַלִּית וְקַרְדֹּם בְּצַד הַגָּדֵר, וַאֲפִלּוּ יֵשׁ לְהִסְתַּפֵּק אִם הִנִּיחָם שָׁם בְּכַוָּנָה אוֹ אִבְּדָם שָׁם, אָסוּר לִגַּע בָּהֶם.
If you find an article regardless if it has an identification mark or not, if upon finding it, it was apparent that it had been placed there, such as a garment or an ax, that was left at the side of a fence;3Or any other place where it is protected. Ramah 260:10, Shach-Poskim. Otherwise, if it is in a totally unprotected place and bears a mark of identification, you must take it and return it to its owner. If it bears no mark, you may take it for yourself. If you found it in a place that is partially protected, if it bears a mark, you must take it and return it to its owner. If it bears no mark, you must not touch it; just leave it there (Ramah 260:10). If in the last instance you picked it up, the Ramah says you must hold it until Eliyohu, the prophet, comes and reveals who the owner is. (Shach 260:32) and even if it is doubtful whether they were purposely placed there, or lost there, it is forbidden to touch them.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)