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.
Smith’s Bible Dictionary
Leather
Smith’s Bible Dictionary, William Smith (1863). Public domain, from the CrossWire SWORD module.