It was narrated that 'Abdullah bin 'Ukaim said:
"The Messenger of Allah wrote to Juhainah: 'Do not make use of the skin and sinew of dead animals."' (Hasan)
Abu 'Abdur-Rahman )An-Nasa'i) said: The most correct about this topic, regarding the skins of the dead animal when it is tanned, is the narration of Az-Zuhri, from 'Ubaidullah bin 'Abdullah, from Ibn 'Abbas, from Maimunah, and Allah knows best.