It is narrated from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that the Messenger of Allah (peace and blessings be upon him) said to the people whose goat had died: "Why did you not remove its skin, tan it and then make use of it?"
(b) Sa'id bin Jubayr (may Allah have mercy on him) narrated it from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both), and there is no mention of tanning in it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الطهارة / 48