Musannaf Ibn Abi Shayba 16:550

Abu Bakr narrated to us, he said: Hushaym narrated to us, he said: Isma'il informed us, from Qays ibn Abi Hazim, he said: It was narrated to me that the Messenger of Allah (may Allah bless him and grant him peace) passed by a dead sheep and said: "What would it have harmed its owners if they had benefited from its hide?"