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The lost-property rule in Deuteronomy shares Hammurabi's concern with the finder's duty to the owner. Treating return as a duty to a neighbor makes protection of another person's property part of everyday conduct before a case reaches court.
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2500 BCE
1000+ CE

Code of Hammurabi 1:32

Babylonian Legal Text
Ancient Near East
9 If anyone loses an article and finds it in another's possession: if the person holding it says, "A merchant sold it to me, I paid for it before witnesses," and the owner says, "I will bring witnesses who know my property," then the buyer shall bring the merchant who sold it to him and the witnesses before whom he bought it, and the owner shall bring witnesses who can identify his property. The judge shall examine their testimony, both the witnesses before whom the price was paid and the witnesses who identify the lost article, on oath. The merchant is then proved to be a thief and shall be put to death. The owner of the lost article receives his property, and the buyer receives the money he paid from the merchant's estate.
Date: 1750 B.C.E. (based on scholarly estimates)

Deuteronomy 22:1

Hebrew Bible
1 When you see your neighbor’s ox or sheep going astray, do not ignore it; you must return it without fail to your neighbor. 2 If the owner does not live near you or you do not know who the owner is, then you must corral the animal at your house and let it stay with you until the owner looks for it; then you must return it to him. 3 You shall do the same to his donkey, his clothes, or anything else your neighbor has lost and you have found; you must not refuse to get involved. 4 When you see your neighbor’s donkey or ox fallen along the road, do not ignore it; instead, you must be sure to help him get the animal on its feet again.
Date: 6th Century B.C.E. (Final composition) (based on scholarly estimates)
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Notes and References

#7023
“... 22:1-3. lost property. Just as in Exodus 23:4, it is expected that an Israelite will either return lost property (animals, clothing, etc.) or keep it safe until the owner reclaims it. Taking the two laws together, this maxim applies to fellow Israelites as well as enemies. The laws of *Eshnunna and *Hammurabi also deal with lost property, but they broaden the legislation to include both the responsibilities of the finder and the legal rights of the owner when property is resold. ...”
Walton, John H. The IVP Bible Background Commentary: Old Testament (p. 194) InterVarsity Press, 2000

* The use of references are not endorsements of their contents. Please read the entirety of the provided reference(s) to understand the author's full intentions regarding the use of these texts.

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