Keilim11: 1
[א] כְּלֵי מַתָּכוֹת — פְּשׁוּטֵיהֶן וּמְקַבְּלֵיהֶן טְמֵאִין. נִשְׁבְּרוּ — טָהָרוּ. חָזַר וְעָשָׂה מֵהֶן כֵּלִים — חָזְרוּ לְטֻמְאָתָן הַיְשָׁנָה. רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל אוֹמֵר: לֹא לְכָל טֻמְאָה, אֶלָּא לְטֻמְאַת הַנֶּפֶשׁ.
[Regarding] metal utensils, their flatwares and their hollowares are tamei. [If] they break, they become tahor. [If] one refashioned them into utensils, they revert to their former state of tumah. Rabban Shimon ben Gamliel says: [This does] not [apply] to every [kind of] tumah, but [only] to corpse-tumah.