An Etymological Dictionary of the German Language/Annotated/Vieh
Vieh, neuter, ‘cattle, beast,’ from the equivalent Middle High German vihe, vëhe (with the dialectic variant vich, Modern High German Viech), Old High German fihu, fëhu, neuter. The word is common to Teutonic and Aryan; compare Gothic faíhu, Anglo-Saxon feoh, Dutch vee, ‘cattle.’ Corresponding to the equivalent Sanscrit paçu, Latin pecu, pecus, which point to Aryan péku, ‘cattle.’ The word was probably applied originally only to domestic cattle (compare also Tier, Mann), for Sanscrit paçu has the special sense ‘flock,’ and Latin pecus, ‘small cattle, sheep.’ Hence it is easily explicable how the word acquired in several groups the meanings ‘goods, possession, money’ (concerning the system of barter compare also Schaf); compare Latin pecûlium, ‘property,’ pecûnia, ‘property, money,’ Gothic faíhu, ‘money,’ Anglo-Saxon feoh, ‘cattle, money,’ English fee.