[If] one borrows a utensil from his friend on the day before Yom Tov, [it is] as the feet of the borrower; if on Yom Tov, [it is] as the feet of the lender. [If] a woman borrowed from her friend spices, water and salt for her dough, they are as the feet of both. R’ Yehudah exempts water, because it has no substance.

The burning coal is as the feet of its owner, but a flame can be taken everywhere. [Using] a coal belonging to the Temple incurs a me’ilah sacrifice; but concerning a flame, we may not use it, yet we do not incur a me’ilah sacrifice. One who takes a coal out [of a private domain] to a public domain incurs a sin offering; but if [one carries out] a flame, he is exempt. [The water in] a pit belonging to a private individual is as the feet of that individual; [the water in] one belonging to the people of that town is as the feet of the people of that town; but [the water in] those [set aside] for the Babylonian pilgrims is as the feet of the one who draws [the water].