The process of rendering leather permanently soft and pliable. Because of the many uses to which it could be put, leather was a valuable commodity. “Tanned rams’ skins” were offerings given by the people of Israel at Mt. Sinai (Exod 25:5; Exod 35:7; Exod 35:23). These skins were fashioned into the coverings for the tent of meeting, which housed the tabernacle (Exod 26:14; Exod 36:19; Exod 39:34). Skins were also used for many products besides clothing: leather buckets, waterskins, wineskins, and butter churns (Gen 21:14; Judg 4:19; Matt 9:17). Nevertheless, due to the nature of the work, tanners were not held in high regard. The odors accompanying the process and dealing with unclean animals were repugnant to townspeople. Thus Simon the tanner is consigned to living outside of town (by the seaside, at Joppa, Acts 10:16). Nonetheless, Peter and a devout soldier lodge with him (Acts 9:43; Acts 10:7).
