Musannaf Ibn Abi Shayba 18:677

Abu Bakr narrated to us, he said: Hafs narrated to us, from Ash'ath, from al-Sha'bi, that he was asked about the beast: "Is its tail or its ear cut off?" He said: "Whatever diminishes it [is compensated by a fine]. But if its hand or its leg is cut off, then [it is compensated by] the value."