Musannaf Ibn Abi Shayba 19:491

Abu Bakr narrated to us, he said: Waki’ narrated to us, from al-Mas’udi, from al-Qasim, that a man stole from the Bayt al-Mal (public treasury). Sa’d wrote to ‘Umar regarding him, and ‘Umar wrote to Sa’d: "There is no cutting (of the hand) upon him, for he has a share in it."