[Is the one whose hand was cut for theft required to return what he took?]

The answer – and Allah is the One who grants success – is that the thief is not required to return the stolen property on account of which his hand was cut. That is because he has already received the recompense which Allah has prescribed for him in His saying: "As for the thief, the man and the woman, cut off their hands as recompense for what they have earned, a deterrent from Allah; and Allah is Mighty, Wise." [al-Māʾidah:38] And what we have mentioned here is the madhhab, for they have stated in the legal maxims of the madhhab: “Two liabilities are not combined against a person in both his wealth and his body.”

Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.2