rabbits wouldn't work on a tree 3 feet up. It looks like a buck deer rub to me, you can see where the rub met a side branch. Did another side branch come off as seen on the ground? They will sometimes paw the ground and urinate. It is a territory marking behavior demonnstrating dominance and early in the year rubbing off velvet from antlers. Sometimes you will see it on multiple trees in the woods along deer trails showing their habitual trails. Check for deer tracks after a rain. A large cage should help in the future, or a huntinng license in season.