وَالْأَنْعَامَ خَلَقَهَا لَكُمْ فِيهَا دِفْءٌ وَمَنَافِعُ وَمِنْهَا تَأْكُلُونَ
He created the cattle, in which there is warmth for you and [other] uses, and some of them you eat.
Agha Ali Puya Commentary
Commentary on Quran 16:5
[Pooya/Ali Commentary 16:5] "In them" refers to their hides.