Musannaf Ibn Abi Shayba 19:490

Abu Bakr narrated to us, he said: Ghundar narrated to us, from Shu'bah, he said: I asked Hammad about a man who steals from the public treasury (Bayt al-Mal). He said: "His hand is to be cut." And al-Hakam said: "His hand is not to be cut."