Commentary for Bava Metzia 47:9

ואם תמצא לומר פליגי אפי' ברוב כנענים הלכה כמותו או אין הלכה כמותו

The question was asked: Did R. Simeon b. Eleazar say this [with regard to things found in places] where the majority of the people are heathens,<span class="x" onmousemove="('comment',' [Heathens do not return lost articles (v. infra p. 152, n. 3), and consequently do not come within the provision of the law relating to the announcement of finds. Moreover, according to Tosaf., even if it were certain that the article belonged to an Israelite, there would be no need to return it because the owner, presuming that a heathen found it, would despair of recovering it. v. B.K. (Sonc. ed.) p. 666.] ');">⁸</span>

Rashi on Bava Metzia