John Gill Commentary Proverbs 27:26

"The lambs are for thy clothing, And the goats are the price of the field;" — Proverbs 27:26 (ASV)

The lambs [are] for your clothing
This is another argument, exciting to diligence in the pastoral calling, taken from the profit arising from it: the wool of the lambs, or rather "sheep", as many versions render it; of it cloth is made, and of that garments to be worn, to keep decent, warm, and comfortable; see (Job 31:20) ; and the goats [are] the price of your field :
these, being brought up and sold, furnish the husbandman with money to purchase more fields to feed his cattle on.

The Targum is, ``the goats are for negotiation;'' with the price of them a man may purchase any of the necessaries of life for himself and family; these are negotiated, (Ezekiel 27:21) ; the Syriac version is, "the goats are for your food"; and so, between both the sheep and goats, man has both food and raiment; though his food is particularly mentioned in (Proverbs 27:27) .