Rashi (31, according to the Mashal): Since the Torah is compared to a woman, it discusses needs of women's work. The Torah seeks Mikra, Mishnah and Midrash, and pursues them, for they are needs of Talmidim.

Malbim (Derech ha'Muskal): All acquisitions of Midos and attributes embodied in the Nefesh, they are called garments. They clothe the Nefesh. The Kinyanim are actualized via deeds. Amidst habituation to good deeds, they become a constant Kinyan in the Nefesh; it wears them constantly. The actions are compared to cloth of wool and linen, from which the garments are made. The Eshes Chayil seeks to spin from them Kinyanim of Midos, i.e. praiseworthy actions.

Malbim (Derech ha'Muskal): This explains that the wool and linen are what she does with her hands' desires. She became accustomed to actions and they are fixed in her Nefesh. She does not act due to compulsion and forcing [herself], rather, with her heart's desire. It is as if the hands desire these actions.