Chiming in with 'the guy's a loser and has the morals of a thief'. And I don't need a Bible to tell me it's wrong to keep something that doesn't belong to you. It is understandable to covet something valuable that you have found, but thinking of how the person who lost it might feel should encourage any decent person to hand the item in right away.

It doesn't matter how small it is, either. The worst-feeling theft I experienced in my life was only twelve dollars, but in the situation I was in at the time, that twelve dollars was as meaningful as twelve hundred. I went hungry because of that theft.