Tafsir Al-Jalalayn: Al-Maaida, Ayah 38

And the thieving male and the thieving female the definite article in both nouns relates to the subject sc. wa’lladhī saraqa wa’llatī saraqat ‘And the male who thieves and the female who thieves’; because this clause resembles a conditional statement sc. ‘if he thieves if she thieves’ etc. the fā’ has been included in the predicate fa’qta‘ū ‘then cut off’ cut off their hands that is the right hand of each of the two from the wristbone; it is explained in the Sunna that the amputation applies to the stealing of a quarter of a dinar and upwards and if the person were to re-offend the left foot should then be amputated from the ankle and then on subsequent re-offending the left hand is amputated followed by the right foot after which discretionary punishment is applied; as a requital jazā’an is in the accusative because it is a verbal noun for what they have earned and an exemplary punishment for both of them from God; God is Mighty His way will prevail Wise in His creation.