Leather tanning involved working with the carcasses of dead animals.1 As a result of the bad smells, tanners typically lived outside of the main town and also close to a body of water.2 Simon’s house is located near the sea (Acts 10:6). The fact that Peter is willing to stay with him is evidence that he does not share the strict Jewish conviction that tanners were to be avoided because they are unclean.3
43 And he stayed in Joppa for many days with one Simon, a tanner.