A seal, Monachus albiventer (Arabic fukÌ£meh), the porpoise, Phocoena communis, and the common dolphin, Delphinus delphis, are all found in the Mediterranean. The dugong, Halicore dugong, inhabits the Indian Ocean and adjoining waters from the Red Sea to Australia. The Arabic tukhas or dukhas is near to tahÌ£ash and is applied to the dolphin, which is also called delfı̂n. It may be used also for the porpoise or even the seal, and is said by Tristram and others to be applied to the dugong. The statement of Gesenius (Boston, 1850, under the word “tahÌ£ashâ€) that the Arabs of Sinai wear sandals of dugong skin is confirmed by recent travelers, and is of interest with reference to , “.... shod thee with badgers' skin†(King James Version). The dugong is a marine animal from 5 to 9 ft. in length, frequenting the shore and feeding upon seaweed. It belongs to the order Sirenia. While outwardly resembling Cetacea (whales and porpoises), the Sirenia are really more allied to the Ungulata, or hoofed animals. The dugong of the Indian Ocean and the manatee of the Atlantic and of certain rivers of Africa and South America, are the only living representatives of the Sirenia. A third species, the sea-cow of Behring Sea, became extinct in the 18th century. The seal and porpoise of the Revised Version (British and American), the dolphin, and the dugong are all of about the same size and all inhabit the seas bordering on Egypt and Sinai, so that all are possible candidates for identification with the tahÌ£ashÌŒ. Of the four, recent opinion seems most to favor the dugong.
Mr. S. M. Perlmann has suggested (Zoologist, set. 4, XII, 256, 1908) that the okapi is the animal indicated by taḥasȟ.
Gesenius (Leipzig, 1905) cites Bondi (Aegyptiaca, i. ff) who adduces the Egyptian root tḥs and makes the expression ‛ōr taḥash mean “soft-dressed skin.†This suits the context in every passage and is very promising explanation.