Musnad Ahmad 25:1167

'Affan 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 [sheep] 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 (peace and blessings of Allah be upon him) said to her: "Allah, the Almighty and Majestic, only 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 spilled out or the flesh of swine.'} You will not eat it, but if you tan it, you may benefit from it." So she sent for it, and its skin was flayed and tanned, and she took from it a water skin until it wore out while in her possession.