Musnad Abu Ya'la al-Mawsili 110:37

Shayban ibn Farrukh narrated to us, Abu 'Awanah narrated to us, from Simak, from 'Ikrimah, from Ibn 'Abbas, who said: A sheep belonging to Sawdah bint Zam'ah died. She said, "O Messenger of Allah, such-and-such has died," meaning the sheep. He said, "Why did you not take its skin?" She said, "Shall we take the skin of a sheep that has died?" The Messenger of Allah (ﷺ) said, "Say: 'I do not find within that which was revealed to me [anything] forbidden to one who would eat it unless it be a dead animal or blood or the flesh of swine' [Quran 6:145]." He meant: "If you tan it, you will benefit from it." He said: So she sent for it, and it was skinned, and she tanned it, and she made a water skin out of it, until it wore out while in her possession.