תּלמוד אויף בראשית 3:21

Rather, To follow the character traits of G-d. "Just as he clothes the naked, as it is written, 'And the Lord G-d made for Adam and his wife cloaks of leather, and he clothed them (Genesis 3:21);' so too you shall clothe the naked. The Holy One, Blessed be He, visited the sick, as it is written, 'And he appeared in Ailonei Mamrei [while Abraam was in pain] (Genesis 18:1);' so too you shall visit the sick. The Holy One, Blessed be He, comforted mourners, as it is written, 'And it was, after the death of Abraham, and G-d blessed his son Isaac (Genesis 25:11);' so too you shall comfort mourners. The Holy One, Blessed be He, buried the dead, as it is written, 'And he buried him in the valley (Deuteronomy 34:6);' so too, you shall bury the dead."

"Cloaks of leather (alt. skin)-" [It is an argument of] Rav and Shmuel. One said, "Something that comes from leather." The other one said, "Something that the skin benefits from."

Rabbi Simlai expounded, The Torah begins with loving-kindness and ends with loving kindness. It begins with loving kindness, as it is written (Genesis 3:21), "And God made for Adam and his wife coats of skin, and he dressed them." It ends with loving kindness, as it is written (Deuteronomy 34:6), and He buried him in a valley."