Hashevat Aveidah in the Mishnah

(1) Which are the found items that belong to him [the finder], and which ones must he announce? These are the found items which belong to him [the finder]: if one found scattered fruit, scattered money, sheaves in the public domain, fig-cakes, baker's bread, strings of fish, cuts of meat, wool as it is from the country, bundles of flax and purple wool - these are his [the finder's,] these are the words of Rabbi Meir. Rabbi Yehuda says, anything which has on it a change, one must announce. How so? If one found a cake with a clay shard in it, or a sheaf with money within it. Rabbi Shimon ben Elazar says, any merchandise, one does not need to announce.

(2) And these [objects] one is required to announce: if one found fruit in a vessel or a vessel as is, money in a purse or any purse as is, heaps of fruit or heaps of money, three coins stacked one on top of another, sheaves in private property, or home-baked bread, shearings of wool bought from the artisan, jugs of wine or oil - these one must announce.

...

(5) Even a garment is in the same general rule of all of these. Why [did the Torah] specify it? To compare to it, to say to you: just as a garment is special in that it has markings, and [if lost] there are claimants for it, so too anything which has markings and has claimants for it, one must announce [it].