Simply showing another person where property lies differs from identifying property held under a duty of trust. An entrusted custodian has an antecedent obligation to safeguard it.
If that custodian directs a thief to the entrusted property, the legal issue includes a failure to protect what was entrusted, not merely the provision of information. The resulting liability can therefore differ from the earlier example involving an outsider.
The decisive distinction is the pre-existing duty of the actor. A passer-by and a custodian do not stand in the same legal position.