Imam al-Shafi'i (may Allah have mercy on him) said: "The polytheists made certain things from their wealth unlawful for themselves, about which Allah, the Mighty and Majestic, made clear that they do not become unlawful by their making them unlawful. These are such as the bahirah, the sa'ibah, the wasilah and the ham: among their camels and sheep they would give them a status like that of being set free, and then they would make their milk, their meat and their ownership unlawful." And he gave the full discussion on this, as it is recorded in (the book) al-Mabsut.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / Q19709
Sa'id bin al-Musayyib (may Allah have mercy on him) narrates from Sayyiduna Abu Hurayrah (may Allah be pleased with him), who said: I heard the Messenger of Allah (peace and blessings be upon him) say: "I saw Amr bin Amir al-Khuza'i dragging his intestines in Hell. He was the first person to set animals loose in the name of the idols." Sa'id bin al-Musayyib (may Allah have mercy on him) said: Al-sa'ibah is the animal that is not ridden; al-bahirah is the one whose milk is milked only for the idols; al-wasilah is the she-camel that gives birth to a female the first time and then again gives birth to a female, so they would set it loose in the name of the idols; and al-ham is the stallion from whose mating ten offspring are born, so they would also set it loose in the name of the idols and would not ride it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19709
Sayyiduna Abu al-Ahwas al-Jushami (may Allah be pleased with him) narrates from his father (Sayyiduna Malik bin Nadlah (may Allah be pleased with him)), who said: I was wearing old, worn clothes, and in that state the Prophet (peace and blessings be upon him) saw me. He (peace and blessings be upon him) asked: "Do you have wealth?" I said: Yes. He (peace and blessings be upon him) said: "What kind of wealth?" I said: Goats, camels and the like. He (peace and blessings be upon him) said: "Then the effect of Allah's blessings and favour should be visible on you." Then he (peace and blessings be upon him) said: "When your she-camels give birth, are the ears of their young whole?" He said: Yes, that is how it always is. (But he had not yet become Muslim at that time.) He (peace and blessings be upon him) said: "You take your razor and cut the ears of some of them and say: 'This is a bahirah,' and you split the ears of others and say: 'This is a sarm'?" He said: Yes. He (peace and blessings be upon him) said: "Do not do this. Whatever Allah has given you is lawful, and Allah's blade is sharper and Allah's might is stronger." He said: O Muhammad (peace and blessings be upon him)! What is your view: if I go to a man and he does not host me, but later that same man comes to me, should I repay him in kind or host him? He (peace and blessings be upon him) said: "No, rather host him."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19710
Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both), concerning the saying of Allah Almighty: "And they assigned to Allah a share of the crops and livestock He created, and said, according to their claim: 'This is for Allah, and this is for our partners.'" [Surah al-An'am: 136]
"They assigned to Allah" [Surah al-Ra'd: 16]: they assigned a share from their wealth and their fruits, and in the same way they assigned a share in the name of the devils and the idols. Then, if the share fixed for Allah fell short, they left it as it was; and if the share fixed for the devil fell short, they made up that shortfall from Allah's share. They did the same regarding watering, and likewise with what they assigned of livestock. Allah Almighty says: "Allah has not appointed any bahirah, sa'ibah, wasilah or ham." [Surah al-Ma'idah: 103]
Imam al-Shafi'i (may Allah have mercy on him) said that Allah Almighty revealed this verse concerning this: "Say: Bring your witnesses who testify that Allah has made this unlawful. And if they testify, do not testify with them." [Surah al-An'am: 150]
Here is a refutation of what they had made unlawful for themselves; Allah did not make it unlawful for them.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19711