Hadith.4061 - Al-Husayn ibn Zayd narrated from Imam Jafar ibn Muhammad Al-Sadiq (as) from his father, Imam Muhammad ibn Ali Al-Baqir (as), who said
Commander of the Faithful (as) used to say regarding lost property found by someone who intends to take a reward for returning it, but it dies (or perishes):
"He is liable for it. However, if he did not intend to take a reward and it dies (or perishes), then he is not liable for it."