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Hastings' Dictionary of the Bible
TACKLING in Isaiah 33:23 means simply a ship’s ropes; in Acts 27:19 it is used more generally of the whole gearing (RVm [Note: Revised Version margin.] ‘furniture’).
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Hastings, James. Entry for 'Tackling'. Hastings' Dictionary of the Bible. https://www.studylight.org/dictionaries/eng/hdb/t/tackling.html. 1909.