It was narrated that Ibn ‘Abbas (رضي الله عنه) said:

The Messenger of Allah (ﷺ) passed by a sheep belonging to Maimoonah that had died, and he said: "Why don't you make use of its hide?" They said: How can we, when it is maitah (i.e., it died of natural causes)? He said: "Only its meat was forbidden." Ma'mar said, az-Zuhri thought that tanning was not necessary and he said: It can be made use of in any case.