my theory is that the thief and the squirral's father were partners in crime... the squirral would act injured on the front lawn and the home-owners would come out to save/kill him while the thief went about thieving and then he would claim the squirral as his and take it from the victims just before it was killed/taken in. Well one day the thief decide that the squirral knew too much, so after thieving from the house he just let the people kill the squirral by burning it. Well the squirral had a son which he told all his secrets to. So this son is the squirral who showed the cops where the stash was in vengence for his father's life.