What must be done upon finding a sum of money when it is difficult to reach its owner, especially when there is a pressing need for the money, and is it permissible to delay returning it for a certain period until financial matters become easier?

If the amount is something that people of average means would care about, it is obligatory to publicize it for a year in its place of discovery and in places where people gather. If it was found on a travel route, then in nearby towns or those whose inhabitants are most likely to own the money. If a year passes and its owner is not found, the finder may keep it. He may choose to keep it or to give it in charity on behalf of the owner. If the owner is found later and approves of the finder's action, then that is good and well. Otherwise, the finder is liable for it. The money is a trust, and it is not permissible to dispose of it before the year has passed.