Musannaf Ibn Abi Shayba 19:63

Abu Bakr narrated to us, he said: Hushaym narrated to us, from al-Shaybani, from al-Sha’bi, that he said regarding the thief: If the stolen item is found with him in its original form, it is taken from him and his hand is cut off. If he has consumed it, his hand is cut off and there is no liability upon him. Hammad said: He is pursued for it.