וְאֵ֗ת עֹרֹת֙ גְּדָיֵ֣י הָֽעִזִּ֔ים הִלְבִּ֖ישָׁה עַל־יָדָ֑יו וְעַ֖ל חֶלְקַ֥ת צַוָּארָֽיו׃
她又用山羊羔的皮包在雅各的雙手上，和他頸項光滑的地方。
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.
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.