(41) The Book of al-Fara' and al-'Atirah
كتاب الفرع والعتيرة
(4) Chapter: The Skin Of Dead Animals (Those Not Slaughtered Or Killed Properly)
(4) باب جُلُودِ الْمَيْتَةِ ‏‏
Sunan an-Nasa'i 4242 
It was narrated from Ibn Wa'lah that he asked Ibn 'Abbas:
"We are attacking the Maghrib, and they are people who worship idols, and they have waterskins in which they keep milk and water." Ibn 'Abbas said: "Tanning is purification." Ibn Wa'lah said: "Is this your own opinion, or something that you heard from the Messenger of Allah?" He said: "No, (I heard it) from the Messneger of Allah."
أَخْبَرَنِي الرَّبِيعُ بْنُ سُلَيْمَانَ بْنِ دَاوُدَ، قَالَ حَدَّثَنَا إِسْحَاقُ بْنُ بَكْرٍ، - وَهُوَ ابْنُ مُضَرَ - قَالَ حَدَّثَنِي أَبِي، عَنْ جَعْفَرِ بْنِ رَبِيعَةَ، أَنَّهُ سَمِعَ أَبَا الْخَيْرِ، عَنِ ابْنِ وَعْلَةَ، أَنَّهُ سَأَلَ ابْنَ عَبَّاسٍ فَقَالَ إِنَّا نَغْزُو هَذَا الْمَغْرِبَ وَإِنَّهُمْ أَهْلُ وَثَنٍ وَلَهُمْ قِرَبٌ يَكُونُ فِيهَا اللَّبَنُ وَالْمَاءُ فَقَالَ ابْنُ عَبَّاسٍ الدِّبَاغُ طَهُورٌ ‏.‏ قَالَ ابْنُ وَعْلَةَ عَنْ رَأْيِكَ أَوْ شَىْءٍ سَمِعْتَهُ مِنْ رَسُولِ اللَّهِ صلى الله عليه وسلم قَالَ بَلْ عَنْ رَسُولِ اللَّهِ صلى الله عليه وسلم ‏.‏
Grade :  Sahih (Darussalam)
Reference : Sunan an-Nasa'i 4242
In-book reference : Book 41, Hadith 21
English translation : Vol. 5, Book 41, Hadith 4247