John Lightfoot on Matthew 5:40

[And if any will sue thee at the law, and take away thy coat, &c.] Coat, that is, Talith. So in the words of the Talmud alleged, he takes his coat Of this garment, thus the Rauch; Talith is a cloak: and why is it called Talith? Because it is above all the garments; that is, because it is the outermost garment.

In this upper garment were woven in those fringes that were to put them in mind of the law, of which there is mention Numbers 15:38. Hence is that, He that takes care of his skirts deserves a good coat. Hereupon the disgrace was increased together with the wrong, when that was taken away, concerning which they did not a little boast, nay, and in which they placed no small religion: Matthew 23:5, an upper and an inward garment... "If any give a poor man a penny to buy an inward garment, let him not buy a coat, nor an upper garment." He lends him an inner garment and a coat.