Musannaf Ibn Abi Shayba 19:66

Abu Bakr narrated to us, he said: Ad-Dahhak ibn Makhlad narrated to us, from Ibn Jurayj, from ‘Ata’, who said: The thief is not to be fined after his right hand is cut off, unless the stolen item is found in its original form, in which case it is taken from him.