Dewarim 14:4 Kabbala: Zohar

For the lower aspects were melted with the melting of this spirit of the face of man, and other forms were fashioned, enclothed in a different kind of garment not by that of man, but of Kosher animals. These include: ox, sheep, goats, kids of the goats, rams, deer, fallow-deer and so on. They would have preferred to be included in the vestment of the face of a man, but were not. They became vestments for others; namely, garments for the face of an ox, the face of an eagle and the face of a lion. The inner spirit of the ox, sheep and goat, is called by the same name as the body of that spirit, because the body is a vestment for that name but does not own it. The body is the flesh of the ox and the ox is the inner spirit of that body; namely, its flesh is its garment. So it is with all animals; their bodies are named after the inner spirit that is enclothed within them.