What is the ruling on stealing money that was placed with a person for distribution in exchange for a fee?

A person hired to deliver or safeguard money is considered a special employee (ajeer khass). This employee is not liable for any damage to what is under their custody unless they are negligent. So, if they are negligent in safeguarding the money, they are liable. But if they are not negligent and the amount is stolen, they are not liable.