Abu Dawud Book 27, Hadith Number 4110.

Chapter : Skins of dead animals.

Narated By N/A : Ma’mar said: Al-Zuhri used to deny tanning and say: Some good can be got out of it in any condition.

Abu Dawud said: Al-Auza’i, Yunus and ‘Uqail did not mention tanning in the tradition of tanning; al-Zubaidi, Sa’id b. ‘Abd al-‘Az’iz and Hafs b. ‘Abd al-‘Aziz mentioned tanning.