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