וְאֵ֗ת עֹרֹת֙ גְּדָיֵ֣י הָֽעִזִּ֔ים הִלְבִּ֖ישָׁה עַל־יָדָ֑יו וְעַ֖ל חֶלְקַ֥ת צַוָּארָֽיו׃
또 염소 새끼의 가죽으로 그 손과 목의 매끈매끈한 곳에 꾸미고
Chizkuni
.הלבישה על ידיו, “she placed on his hands and arms.” The reason why she took goats’ skins was that these hairs are harder than those of sheep and more closely resemble human hair.
Radak
Rivkah also covered Yaakov’s throat and arms with the skins from the goats so that Yitzchok would think that Esau was indeed standing before him.