Hastings' Dictionary of the Bible (1898)
TACK'LING. Isa 33:23; Acts 27:19. Strictly, in the former passage, it is used for the ropes attached to the mast; in the latter it is used loosely, and imports the sails, cordage, baggage, and indeed all the instruments of sailing except the anchors or what was indispensable to the preservation of the ship.