Answer:
It is confirmed that the Prophet (sallAllaahu `alayhi wa sallam) said
إذا دبغ الإهاب فقد طهر
"When the hide is tanned it has been purified." (Muslim no. 366)
He (sallAllaahu `alayhi wa sallam) also said:
دباغ جلود الميتة طهورها
"Tanning the dead animal's skin purifies it." (Ibn Hibban no. 123 and An-Nasa'i no. 7/174 no. 4249)
The scholars have differed in this matter. Does this apply to the skin of all animals or is it specific to the skins of the dead animals that are lawful to slaughter? There is no doubt that the skins of dead animals which are lawful to slaughter are purified by tanning. This applies to camels, cattle, goats, etc. So it is allowed to use them for any means according to the most correct saying of the people of knowledge. As for the skin of a pig, a dog or anything else that is not lawful to slaughter, then there is a disagreement among the scholars on whether it becomes pure to tanning. The most careful approach is to avoid wearing their skins, in application of the Prophet's (sallAllaahu `alayhi wa sallam) saying:
فمن اتقى الشبهات استبرأ لدينه وعرضه
"Whoever avoids the doubtful matters, he has absolved himself (from wrongdoing) in his religion and in his honor." (Muslim no. 1599)
And because of his (sallAllaahu `alayhi wa sallam) saying:
دع ما يريبك إلى مالا يريبك
"Leave what makes you doubt to what doesn't make you doubt." (At-Tirmithi no. 2518 and An-Nasa'i no. 5114)
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