ESV Reformation Study Bible – Ex 25:5
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Ex 25:5

25:5 rams’ skins. The ram skin leather was tanned or dyed, perhaps both.

goatskins. The meaning of the Hebrew is uncertain. Dolphin (text note) and sea cow skin are also possible. Such leather may have been cured only, in which case there may be a descending order of value in the skins selected.

acacia wood. A hard, long-lasting wood suitable for carving and overlay.