“I was present with Ibn ‘Umar at a funeral. When the body was placed in the niche-grave) he said, ‘Bismillah wa fi sabil-illah wa ‘ala millati rasul-illah’ (In the Name of Allah, for the sake of Allah and according to the religion of the Messenger of Allah). When he started to place bricks in the niche-grave he said: ‘Allahumma ajirha min ash-shaitani wa min ‘adhabil-qabr. Allahumma Jafil-arda ‘an janbaiha, wa sa’id ruhaha, wa laqqiha minka ridwana (O Allah, protect him from Satan and from the torment of the grave; O Allah, keep the earth away from his two sides and take his soul up and grant him pleasure from Yourself).’ I said: ‘O Ibn ‘Umar, is this something that you heard from the Messenger of Allah (SAW) or is it your own words?’ He said: ‘I could have said something like that, but this is something that I heard from the Messenger of Allah (SAW).’”

That the Messenger of Allah (saws) said: "Any skin tanned, then it has been made pure."

This Hadith is Hasan Sahih. This is acted upon according to most of the people of knowledge, they say that when the skin of a dead animal has been tanned then it has been made pure.

[Abu 'Eisa said:] Ash-Shafi'i said: "Any dead animals skin that is tanned, then it has been made pure, except for the dog and the pig." Some of the people of knowledge among the Companions of the Prophet (saws) disliked skins of predators even when tanned, and this is the view of 'Abdullah bin Al-Mubarak, Ahmad and Ishaq, and they were firm about not wearing them and performing Salat in them. Ishaq bin Ibrahim said: "The saying of the Prophet (saws):'Any skin that is tanned, then it has been made pure' only refers to the skins of animals whose meat is eaten." This is how it was explained by An-Nasr bin Shumail.