Musannaf Ibn Abi Shayba 16:542

Abu Bakr narrated to us, he said: Abd al-Rahim ibn Sulayman narrated to us, from Layth, from Shahr ibn Hawshab, from Salman, who said: One of the Mothers of the Believers had a sheep, and it died. The Messenger of Allah (may Allah bless him and grant him peace) passed by it and said: "What would it have harmed its owners if they had benefited from its hide?"