John Gill Commentary Deuteronomy 14:4

"These are the beasts which ye may eat: the ox, the sheep, and the goat," — Deuteronomy 14:4 (ASV)

These are the beasts which they shall eat That is, which they might lawfully eat of, which were allowed for their food; for they were not obliged to eat of them if they did not choose it:

the ox, the sheep, and the goat ; which were creatures used in sacrifice, and the only ones, yet nevertheless they might be used for food if chosen.