Musnad Abu Ya'la al-Mawsili 216:2

Abu Khaythama narrated to us, Sufyan narrated to us, from al-Zuhri, from Ubayd Allah, from Ibn Abbas, from Maymunah: The Prophet (peace be upon him) passed by a dead sheep and said, "Why did they not take its hide, tan it, and benefit from it?" They said, "It is a dead animal (maytah)." He said, "Only its consumption has been forbidden."