The Kitáb-i-Aqdas - The Most Holy Book
Index term: degrees of, and application of penalties for theft, under future legislation; powers and duties; House of Justice, Universal (International)
n70.
Exile and imprisonment are decreed for the thief
Bahá'u'lláh states that the determination of the degree of penalty, in accordance with the seriousness of the offence, rests with the House of Justice (Q&A 49). The punishments for theft are intended for a future condition of society, when they will be supplemented and applied by the Universal House of Justice.
n71.
on the third offence, place ye a mark upon his brow so that, thus identified, he may not be accepted in the cities of God and His countries
The mark to be placed on the thief's forehead serves the purpose of warning people of his proclivities. All details concerning the nature of the mark, how the mark is to be applied, how long it must be worn, on what conditions it may be removed, as well as the seriousness of various degrees of theft have been left by Bahá'u'lláh for the Universal House of Justice to determine when the law is applied.
q49.
 
Question: Concerning the penalties for adultery, sodomy, and theft, and the degrees thereof.
Answer: The determination of the degrees of these penalties rests with the House of Justice.