Musannaf Ibn Abi Shayba 19:494

Abu Bakr narrated to us, he said: Yazid bin Harun narrated to us, from Hisham, from al-Hasan, he said: If a man steals from the spoils of war and he has a share in it, his hand is not cut off. But if he steals from it and he has no share in it, his hand is cut off.