BURGLARY is punished as an ordinary theft, namely by the amputation of the hand, but it is one of the niceties of Muslimn law, according to the Hanafi code, that if a thief break through the wall of the house, and enter therein, and take the property, and deliver it to an accomplice standing at the entrance of the breach, amputation of the head is not incurred by either of the parties, because the thief who entered the house did not carry out the property. (Hidayah, vo1 ii 103.)

Based on Hughes, Dictionary of Islam