Musannaf Ibn Abi Shayba 36:411

Abu Usama narrated to us, from Abd al-Hamid ibn Ja'far, from Yazid ibn Abi Habib, from 'Ata', from Jabir ibn 'Abd Allah, who said: I heard the Messenger of Allah (may Allah bless him and grant him peace) in the year of the Conquest saying: "Indeed, Allah and His Messenger have prohibited the sale of wine, swine, dead animals, and idols." He said: A man said, "O Messenger of Allah, what is your opinion regarding the fat of dead animals, for ships are greased with it, skins are treated with it, and people use it for lighting?" He said: "May Allah fight the Jews! When Allah prohibited the fat of dead animals for them, they melted it down, then sold it and consumed its price."