Sunan an-Nasa'i, Volume 5, Book 41, Hadith 4244 (DarusSalam) ⓘ
Ibn 'Abbas said: "The Prophet passed by a dead sheep and said: 'Why don't you make use of its skin'?"
أَخْبَرَنَا مُحَمَّدُ بْنُ قُدَامَةَ، عَنْ جَرِيرٍ، عَنْ مُغِيرَةَ، عَنِ الشَّعْبِيِّ، قَالَ قَالَ ابْنُ عَبَّاسٍ مَرَّ النَّبِيُّ صلى الله عليه وسلم عَلَى شَاةٍ مَيِّتَةٍ فَقَالَ " أَلاَّ انْتَفَعْتُمْ بِإِهَابِهَا " .
also referenced under: Hadith 4239 (Reference) & Book 41, Hadith 18 (In-Book)