Smith’s Bible Dictionary
Leather: The notices of leather in the Bible are singularly few; indeed the word occurs but twice in the Authorized Version, and in each instance in reference to the same object, a girdle. (2 Kings 1:8; Matthew 3:4) There are, however, other instances in which the word "leather" might with propriety be substituted for "skin." (Leviticus 11:32; 13:48; Numbers 31:20) Though the material itself is seldom noticed, yet we cannot doubt that it was extensively used by the Jews; shoes, bottles, thongs, garments, ropes and other articles were made of it. The art of tanning, however, was held in low esteem by the Jews.