Musnad Abu Ya'la al-Mawsili 110:7

Muhammad ibn Abi Bakr narrated to us, Abu 'Awanah narrated to us, from Simak, from 'Ikrimah, from Ibn 'Abbas, from the Prophet (peace be upon him), 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 Prophet (peace be upon him) said, "He only said: 'Say, I do not find within that which was revealed to me [anything] forbidden to one who would eat it...' [Al-An'am: 145]. There is no harm in you tanning it and benefiting from it." She said: So she sent for it, and its skin was flayed, and she made a water skin out of it until it wore out.