—may Allah bless him and grant him peace—such things as eating any fanged beast of prey or any bird with talons.
Since further prohibitions were subsequently added to those in the Meccan surah on which the unrestricted permission was based, it is possible that the prohibition on using sinews and untanned hides was established by the later texts. As for using hides after tanning, he never prohibited that. Rather, he explained that tanning purifies a hide and serves as its lawful slaughter. This indicates that using it is not permissible without tanning.
On this view, scholars differ over which hides tanning purifies:
Some say that it purifies all hides, even those of donkeys. This is the view of Abū Yūsuf and Dāwūd.
Others say that it purifies all hides except those of donkeys. This is the view of Abū Hanīfah.
Others say that it purifies all hides except those of dogs and donkeys. This is the view of al-Shāfiʿī and one of the two views within Ahmad’s school, on the position that tanning purifies hides. The other view within his school—which is also held by groups of hadith jurists—is that tanning purifies only the hides of animals rendered lawful by proper slaughter. Thus, it does not purify the hides of beasts of prey.
The basis of this disagreement is whether tanning has the same effect as life, purifying whatever was pure while alive, or the same effect as lawful slaughter, purifying whatever lawful slaughter renders pure. The latter is the stronger view.