Ibn 'Abbas said - (Musaddad and Wahb transmitted from Maimunah) Maimunah said:

A sheep was given in alms to a female client of ours, but it died. The Prophet ﷺ passed it and said: Why did you not tan its skin and get some good out of it ? They replied: Messenger of Allah, it died a natural death. He said: It is only the eating of it that is prohibited.

حَدَّثَنَا مُسَدَّدٌ، وَوَهْبُ بْنُ بَيَانٍ، وَعُثْمَانُ بْنُ أَبِي شَيْبَةَ، وَابْنُ أَبِي خَلَفٍ، قَالُوا حَدَّثَنَا سُفْيَانُ، عَنِ الزُّهْرِيِّ، عَنْ عُبَيْدِ اللَّهِ بْنِ عَبْدِ اللَّهِ، عَنِ ابْنِ عَبَّاسٍ، - قَالَ مُسَدَّدٌ وَوَهْبٌ - عَنْ مَيْمُونَةَ، قَالَتْ أُهْدِيَ لِمَوْلاَةٍ لَنَا شَاةٌ مِنَ الصَّدَقَةِ فَمَاتَتْ فَمَرَّ بِهَا النَّبِيُّ ﷺ فَقَالَ " أَلاَ دَبَغْتُمْ إِهَابَهَا فَاسْتَمْتَعْتُمْ بِهِ " . قَالُوا يَا رَسُولَ اللَّهِ إِنَّهَا مَيْتَةٌ . قَالَ " إِنَّمَا حُرِّمَ أَكْلُهَا " .