What is the ruling of Sharia on money acquired by the father, by mistake, through exchanging his bag with another person and using everything in it, and then the father died?

The finder of a lost bag must search for its owner or return it to the place where it was lost. If the finder takes the contents of the bag, he is obligated to guarantee their value. If he dies without having done so, the value of the contents shall be taken from his estate before its division, and it shall be given as charity on behalf of its owner, due to the inability to reach him. If he does not leave a sufficient estate, it is recommended for his children to give charity on his behalf for the value of the bag's contents if they are able.