Deuteronomy 22:5

The divinely instituted distinction between the sexes was to be sacredly observed, and, in order to this, the dress and ether things appropriate to the one were not to be used by the other. That which pertaineth unto a man ; literally, the apparatus ( כְּלִי ) of a man , including, not dress merely, but implements, tools, weapons, and utensils. This is an ethical regulation in the interests of morality. There is no reference, as some have supposed, to the wearing of masks for the purpose of disguise, or to the practice of the priests at heathen festivals of wearing masks of their gods. Whatever tends to obliterate the distinction between the sexes tends to licentiousness; and that the one sex should assume the dress of the other has always been regarded as unnatural and indecent

Such a change of vesture is here declared to be an abomination to the Lord, because of its tendency to immorality.