Evidence for this is that the Messenger, peace and blessings be upon him, and his Companions performed ablution from the waterskin of a polytheist woman (1), while the animals slaughtered by polytheists are impure. This indicates that it may be used with wet substances and that it is pure.
From an animal that is pure while alive.
His statement, “from an animal that is pure while alive,” informs us that the hide which may be used with dry substances after tanning is that of an animal which is pure while alive.
Animals that are pure while alive are as follows:
First: every animal whose meat is lawful to eat, such as camels, cattle, sheep, hyenas, and the like.
Second: every animal no larger in physical build than a cat—according to the established position of the school—such as the cat, due to the Prophet’s statement, peace and blessings be upon him: “It is not impure; rather, it is among those that roam about among you” (2).
Third: everything that does not have flowing blood; that is, if it is slaughtered or killed, it has no blood that flows.