Ibn 'Abbas said:

The Messenger of Allah (ﷺ) saw a dead goat, which had been given in charity to the freed slave-girl of Maimuna. The Messenger of Allah (ﷺ) said: Why don't you make use of its skin? They (the Companions around the Prophet) said: It is dead. Upon this he said: It is the eating (of the dead animal) which is prohibited.

وَحَدَّثَنِي أَبُو الطَّاهِرِ، وَحَرْمَلَةُ، قَالاَ حَدَّثَنَا ابْنُ وَهْبٍ، أَخْبَرَنِي يُونُسُ، عَنِ ابْنِ شِهَابٍ، عَنْ عُبَيْدِ اللَّهِ بْنِ عَبْدِ اللَّهِ بْنِ عُتْبَةَ، عَنِ ابْنِ عَبَّاسٍ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم وَجَدَ شَاةً مَيْتَةً أُعْطِيَتْهَا مَوْلاَةٌ لِمَيْمُونَةَ مِنَ الصَّدَقَةِ فَقَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ هَلاَّ انْتَفَعْتُمْ بِجِلْدِهَا ‏"‏ ‏.‏ قَالُوا إِنَّهَا مَيْتَةٌ ‏.‏ فَقَالَ ‏"‏ إِنَّمَا حَرُمَ أَكْلُهَا ‏"‏ ‏.‏