SHEET. A large piece of linen (Acts.10.11; Acts.11.5). The word used indicates the material rather than its use. In Judg.14.12-Judg.14.13 “sheets” in KJV probably means “linen undergarments,” though NIV has merely “linen garments” (cf. Prov.31.24).
International Standard Bible Encyclopedia (1915)
shet. See Dress; compare Ac 10:11, "as it were a great sheet" (othone).