Musannaf Ibn Abi Shayba 19:40

Abu Bakr narrated to us, he said: Sharik narrated to us, from Atiyyah ibn Abd al-Rahman, from al-Qasim, he said: A thief was brought to Umar, and he ordered his hand to be cut off. Uthman said, "His theft does not equal ten dirhams." He said: So Umar ordered him to be evaluated, and he was valued at eight dirhams, so he did not cut him off.