Reference for Bava Metzia 48:1
ואיבעית אימא לעולם רבנן מי קתני הן שלו אינו חייב להכריז קתני ויניח וייתי ישראל ויהיב ביה סימנא ושקיל
And if you wish I will say: Admittedly this is the view of the Rabbis,<span class="x" onmousemove="('comment',' And it is not a case where the money was concealed. It is wrong, however, to conclude from this that the Rabbis agree with R. Simeon b. Eleazar where the majority are heathens, as their decision does not mean that the article belongs to the finder. ');"><sup>1</sup></span> but is it stated. 'They belong to the finder'? — It [merely] says 'He has not to announce them' [meaning that] he lets it lie,<span class="x" onmousemove="('comment',' [I.e., he retains it in his possession till an Israelite comes. V. Strashun a.l.] The fact that the majority are heathens does not, according to the Rabbis, entitle the finder to appropriate the article, v. supra. p. 151, n. 9. ');"><sup>2</sup></span> and when an Israelite comes and indicates an identification mark in it he receives it.