The Cattle are part of the Creation of Allah and a Blessing from Him

Allah reminds His servants of the blessing in His creation of An`am, this term includes camels, cows and sheep, as was explained in detail in Surat Al-An`am where the "eight pairs" are mentioned. The blessings include the benefits derived from their wool and hair, from which clothes and furnishings are made, from their milk which is drunk, and their young which are eaten. Their beauty is a kind of adornment, thus Allah says,

وَلَكُمْ فِيهَا جَمَالٌ حِينَ تُرِيحُونَ

After human beings, mentioned there was the creation of things which were made specially for their benefit. Since the first addressees of the Qur'an were Arabs and their economic life depended on domestic cattle like camels, cows and goats, therefore, these were taken up first: وَالْأَنْعَامَ خَلَقَهَا (As for the cattle, He created them - 5).

Then, out of the benefits received by human beings from the cattle, two were particularly mentioned. (1) لَكُمْ فِيهَا دِفْءٌ (having warmth for you), that is, they use wool from them to make clothings which keep them warm during winters.