Musannaf Ibn Abi Shayba 13:2056

Abu Bakr narrated to us, he said: Ibn Abi Za’idah narrated to us, from Isma’il, from Abu ‘Amr al-Shaybani, who said: I was informed that there is no one who steals land for whom there is repentance, as long as he finds the land [and digs it].