Musannaf Ibn Abi Shayba 19:68

Abu Bakr narrated to us, he said: Abu Khalid—and he is not al-Ahmar—narrated to us, from Quraysh ibn Hayyan al-Ijli, from Matar al-Warraq, who said: Sa’id ibn Jubayr was asked about a man who steals a theft and his hand is cut off: Is he liable for the stolen item? He said: "The cutting off [of the hand] is sufficient as a penalty."