Mishkat al-Masabih 3 Purification كتاب الطهارة 199

وَعَن ابْن عبَّاس قَالَ: تُصُدِّقَ عَلَى مَوْلَاةٍ لِمَيْمُونَةَ بِشَاةٍ فَمَاتَتْ فَمَرَّ بِهَا رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ فَقَالَ: «هَلَّا أَخَذْتُمْ إِهَابَهَا فَدَبَغْتُمُوهُ فَانْتَفَعْتُمْ بِهِ» فَقَالُوا: إِنَّهَا مَيْتَةٌ فَقَالَ: «إِنَّمَا حُرِّمَ أكلهَا»

He also said that a sheep was given in alms to a female client of Maimuna, but it died. God’s messenger came along and asked, “Why did you not take its skin and tan it and get some good out of it?” They replied, “It died a natural death.” He said, “It is only the eating of it that is prohibited. (Bukhari and Muslim.)