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.