Keilim20: 6
סָדִין שֶׁהוּא טְמֵא מִדְרָס וַעֲשָׂאוֹ וִילוֹן — טָהוֹר מִן הַמִּדְרָס, אֲבָל טָמֵא טְמֵא מֵת. מֵאֵימָתַי הִיא טָהֳרָתוֹ? בֵּית שַׁמַּאי אוֹמְרִים: מִשֶּׁיִּתָּבֵר. בֵּית הִלֵּל אוֹמְרִים: מִשֶּׁיִּקָּשֵׁר. רַבִּי עֲקִיבָא אוֹמֵר: מִשֶּׁיִּקָּבֵעַ.
[Regarding] a sheet that is [susceptible to becoming] tamei with midras [tumah] and one made it into a curtain, it is impervious to midras [tumah], but it is [susceptible to becoming] tamei with corpse-tumah. From when does it become tahor? Beis Shammai say: From when it is broken. Beis Hillel say: From when it is tied. R’ Akiva says: When it is attached.
Keilim20: 7
מַחֲצֶלֶת שֶׁעָשָׂה לָהּ קָנִים לְאָרְכָּהּ — טְהוֹרָה. וַחֲכָמִים אוֹמְרִים: עַד שֶׁיַּעֲשֶׂה כְמִין כִּי. עֲשָׂאָם לְרָחְבָּהּ וְאֵין בֵּין קָנֶה לַחֲבֵרוֹ אַרְבָּעָה טְפָחִים — טְהוֹרָה. נֶחְלְקָה לְרָחְבָּהּ — רַבִּי יְהוּדָה מְטַהֵר. וְכֵן הַמַּתִּיר רָאשֵׁי הַמַּעֲדַנִּין — טְהוֹרָה. נֶחְלְקָה לְאָרְכָּהּ וְנִשְׁתַּיְּרוּ בָהּ שְׁלֹשָׁה מַעֲדַנִּין שֶׁל שִׁשָּׁה טְפָחִים — טְמֵאָה. מַחֲצֶלֶת מֵאֵימָתַי מְקַבֶּלֶת טֻמְאָה? מִשֶּׁתִּקָּנֵב, וְהִיא גְמַר מְלַאכְתָּהּ.
A mat in which one placed reed [stalks] along its length is tahor. But the Sages say: Only if [the stalks] are laid similar to the shape of a ki. [If] he placed [the reed stalks] along [the mat’s] width but there are not four handbreadths between one reed and the next, it is tahor. [If] it split in its width, R’ Yehudah rules it tahor. And similarly, if one unties the end knots, it is tahor. [If] it split in its length and three end knots remained of six handbreadths, it is tamei. From when does a mat become susceptible to tumah? From when it is trimmed, and this [represents] the completion of its manufacture.