A sheep was given in alms to a female client of ours, but it died. The Prophet ﷺ passed it and said: Why did you not tan its skin and get some good out of it ? They replied: Messenger of Allah, it died a natural death. He said: It is only the eating of it that is prohibited.  

أُهْدِيَ لِمَوْلاَةٍ لَنَا شَاةٌ مِنَ الصَّدَقَةِ فَمَاتَتْ فَمَرَّ بِهَا النَّبِيُّ ﷺ فَقَالَ أَلاَ دَبَغْتُمْ إِهَابَهَا فَاسْتَمْتَعْتُمْ بِهِ قَالُوا يَا رَسُولَ اللَّهِ إِنَّهَا مَيْتَةٌ قَالَ إِنَّمَا حُرِّمَ أَكْلُهَا  

He said: Why did you not make use of it ? He then mentioned the rest of the tradition to the same effect but did not mention tanning.  

عَنِ الزُّهْرِيِّ بِهَذَا الْحَدِيثِ لَمْ يَذْكُرْ مَيْمُونَةَ قَالَ فَقَالَ أَلاَ انْتَفَعْتُمْ بِإِهَابِهَا ثُمَّ ذَكَرَ مَعْنَاهُ لَمْ يَذْكُرِ الدِّبَاغَ  

Al-Zuhri used to deny tanning and say: Some good can be got out of it in any condition Abu Dawud said: Al-Auza'i, Yunus and 'Uqail did not mention tanning. al-Zubaidi, Sa'id b. 'Abd al-Aziz and Hafs b. 'Abd al-'Aziz mentioned tanning.  

مَعْمَرٌ وَكَانَ الزُّهْرِيُّ يُنْكِرُ الدِّبَاغَ وَيَقُولُ يُسْتَمْتَعُ بِهِ عَلَى كُلِّ حَالٍ  

That he heard the Messenger of Allah ﷺ say: When a skin is tanned, it is pure.  

سَمِعْتُ رَسُولَ اللَّهِ ﷺ يَقُولُ إِذَا دُبِغَ الإِهَابُ فَقَدْ طَهُرَ  

The Prophet ﷺ ordered that the skins of the animals which had died a natural death should be used when they are tanned.  

عَنْ عَائِشَةَ زَوْجِ النَّبِيِّ ﷺ أَنَّ رَسُولَ اللَّهِ ﷺ أَمَرَ أَنْ يُسْتَمْتَعَ بِجُلُودِ الْمَيْتَةِ إِذَا دُبِغَتْ  

On the expedition of Tabuk the Messenger of Allah ﷺ came to a household and, seeing a bucket hanging, asked for water. They said: Messenger of Allah, the animal died a natural death. He replied; Its tanning is its purification.  

أَنَّ رَسُولَ اللَّهِ ﷺ فِي غَزْوَةِ تَبُوكَ أَتَى عَلَى بَيْتٍ فَإِذَا قِرْبَةٌ مُعَلَّقَةٌ فَسَأَلَ الْمَاءَ فَقَالُوا يَا رَسُولَ اللَّهِ إِنَّهَا مَيْتَةٌ فَقَالَ دِبَاغُهَا طُهُورُهَا  

I had some sheep at Uhud, and they began to die. I then entered upon Maymunah, wife of the Prophet ﷺ, and mentioned it to her. Maymunah said to me: If you took their skins and made use of them, (that would be better for you). She asked: Is that lawful? She replied, Yes. Some people of the Quraysh passed by the Messenger of Allah ﷺ dragging a sheep of theirs as big as an ass. The Messenger of Allah ﷺ said to them: Would that you took its skin. They said: It died a natural death. The Messenger of Allah ﷺ said: Water and leaves of the mimosa flava purify it.  

أَنَّهَا قَالَتْ كَانَ لِي غَنَمٌ بِأُحُدٍ فَوَقَعَ فِيهَا الْمَوْتُ فَدَخَلْتُ عَلَى مَيْمُونَةَ زَوْجِ النَّبِيِّ ﷺ فَذَكَرْتُ ذَلِكَ لَهَا فَقَالَتْ لِي مَيْمُونَةُ لَوْ أَخَذْتِ جُلُودَهَا فَانْتَفَعْتِ بِهَا فَقَالَتْ أَوَيَحِلُّ ذَلِكَ قَالَتْ نَعَمْ مَرَّ عَلَى رَسُولِ اللَّهِ ﷺ رِجَالٌ مِنْ قُرَيْشٍ يَجُرُّونَ شَاةً لَهُمْ مِثْلَ الْحِمَارِ فَقَالَ لَهُمْ رَسُولُ اللَّهِ ﷺ لَوْ أَخَذْتُمْ إِهَابَهَا قَالُوا إِنَّهَا مَيْتَةٌ فَقَالَ رَسُولُ اللَّهِ ﷺ يُطَهِّرُهَا الْمَاءُ وَالْقَرَظُ