An Etymological Dictionary of the German Language/Vieh
Vieh, n., ‘cattle, beast,’ from the equiv. MidHG. vihe, vëhe (with the dial. variant vich, ModHG. Viech), OHG. fihu, fëhu, n. The word is common to Teut. and Aryan; comp. Goth. faíhu, AS. feoh, Du. vee, ‘cattle.’ Corresponding to the equiv. Sans. paçu, Lat. pecu, pecus, which point to Aryan péku, ‘cattle.’ The word was probably applied originally only to domestic cattle (comp. also Tier, Mann), for Sans. paçu has the special sense ‘flock,’ and Lat. 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 comp. also Schaf); comp. Lat. pecûlium, ‘property,’ pecûnia, ‘property, money,’ Goth. faíhu, ‘money,’ AS. feoh, ‘cattle, money,’ E. fee.