Explanation: The skins of dead animals.

The Shaykh : As for what is with us, it is the skins of dead animals. Either they are skins of an animal whose death is ritually impure but which becomes lawful through ritual slaughter, such as, O Maqbul, what is it?
The student: ...

The Shaykh : And it becomes lawful through ritual slaughter... such as livestock, like camels, cattle, and sheep. The death of these is ritually impure, and they become lawful through ritual slaughter. The skins of these, when tanned, become pure with complete purity and become like the skins of those slaughtered lawfully. This is because the Prophet (peace and blessings be upon him) passed by a sheep being dragged and said: The meaning is if it is tanned. And for this reason, he said in another hadith: So the Prophet (peace and blessings be upon him) explicitly stated that it becomes pure; water and scraping purify it. And in another hadith: This indicates that the meaning of "the skins of dead animals" is what becomes lawful through ritual slaughter. These become pure with complete purity and can be used for dry and wet things, and it is permissible to sell them, as mentioned previously.
Another category is the skin of a ritually impure dead animal that does not become lawful through ritual slaughter, such as the pig, the dog, the donkey, and the like. The scholars differed on whether tanning it purifies it or not. Some scholars said that tanning it purifies it due to the generality of the saying of the Messenger (peace and blessings be upon him): This is general. And because the ritually impure dead animal that becomes lawful through ritual slaughter, when it dies, becomes ritually impure just like the donkey and the pig. If it becomes pure through tanning, then this is like it, because the dead animal that becomes lawful through ritual slaughter is ritually impure, as Allah the Exalted said: meaning it is impure. So if it is impure, and if water purifies it, there is no difference between it being impure in life or after death, because the important thing is that it is a skin that was impure and then became pure through tanning. Many scholars also held this view, saying that skins, even if they are from an animal that does not become lawful through ritual slaughter, become pure when tanned. They said that his statement: It can be said that this is from the category of mentioning some individuals of a general ruling with a ruling that does not contradict the general, and this does not imply specification according to the majority.
Some scholars held that the skin of what was pure in life, even if its eating is forbidden, becomes pure through tanning. They said that because it was pure in life and then became impure through death, tanning purifies it. These are three opinions. The fourth opinion is that it does not become pure through ritual slaughter, but if it is from an animal that was pure in life, whether it is eaten or not, it is permissible to use it after tanning for dry things, not for liquids. This last one is the school of thought and the strongest of the four opinions. It is said: It becomes pure through tanning certainly in the case of what becomes lawful through ritual slaughter, and with hesitation in the case of what does not become lawful through ritual slaughter. The precaution is not to use what does not become lawful through ritual slaughter, even if tanned, for wet things, because there is consideration regarding its purity. And the saying of the Messenger (peace and blessings be upon him): forbade eating the dead animal, not benefiting from its skin. And he distinguished between benefiting from the skin and eating it. So if someone wanted to eat the skin of a dead animal, even after tanning, it is forbidden. Is it or is it not? It is forbidden due to the generality of the hadith not benefiting from it.