Musnad Ahmad 25:1593

'Abd al-Razzaq narrated to us, Ma'mar narrated to us, from al-Zuhri, from 'Ubayd Allah ibn 'Abd Allah ibn 'Utbah, from Ibn 'Abbas, who said: The Messenger of Allah (peace and blessings of Allah be upon him) passed by a dead sheep belonging to Maymunah. He said: "Why did you not make use of its hide?" They said: "How, when it is dead?" He said: "Only its meat has been forbidden." Ma'mar said: Al-Zuhri used to reject [the necessity of] tanning and would say: "One may make use of it in any case."