 Returning a lost object to someone is of the Torah's many mitzvos "Bein Adam L'chaveiro," between man and his fellow man. This mitzvah is performed by taking efforts to return a lost article. It there is an identifying sign, it should be returned without delay, either directly or by announcing its discovery before the owner gives up hope of recovery. If you are unable to return it, leaving it where it was discovered may sometimes facilitate its return.
 “You shall not see the ox of your brother
of his sheep or goat cast off, and hide yourself from them;
you shall surely return them to your brother.” – Deuteronomy 22:1
 This mitzvah is part of a set of commandments regarding every Jew's obligation to have concern for his fellows' lives, properties, and happiness. If you find something, think: "If I lost this this, would I appreciate somebody's returning it to me?"
To protect someone else from financial loss is not only commendable, but one who can do so is specifically forbidden to ignore the opportunity.
Part of the mitzvah of returning a lost article is to return the "neshama", soul, of one's friend who did a sin, to help him do repentance and not to say, "What is it my business if he does a sin?" The sages of blessed memory say that we are obligated to each other.
  We are commanded to love G-d with all our heart, with all our soul and with all our resources. Realizing that G-d is the ultimate source of all of our wealth, talent and strength and knowing the bountiful blessings He bestows on us are potent expressions of this mitzvah. Since the more you know of someone or something, the more you can love getting to know G-d through the study of Torah is the ultimate expression of this mitzvah.
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Hashovas Aveida/