From Sahih Muslim (Hadith 807):
Ibn 'Abbas said:The Messenger of Allah (ﷺ) saw a dead goat, which had been given in charity to the freed slave-girl of Maimuna. The Messenger of Allah (ﷺ) said: Why don't you make use of its skin? They (the Companions around the Holy Prophet) said: It is dead. Upon this he said: It is the eating (of the dead animal) which is prohibited
Reference: Muslim 807