[Regarding] a hide that is tamei midras and one decided [to use] it for straps or for sandals, as soon as he applies the knife to it, it is tahor; [these are] the words of R’ Yehudah. But the Sages say: Until he reduces it [to] less than five handbreadths. R’ Elazar the son of R’ Tzadok says: Even if one makes a napkin from a hide, it remains tamei, but from a mattress, it is tahor.

Cloth can contract tumah in five categories; sack [can contract tumah] in four [categories]; hide [can contract tumah] in three [categories]; wood [can contract tumah] in two [categories]; and earthenware [can contract tumah] in one [category]. Earthenware is susceptible to tumah as a receptacle. Any earthenware utensil that has no interior has no exterior. Wood exceeds [earthenware] in that [wood] is subject to tumah as a seat. Similarly, [regarding] a tray that has no rim: If it is a wooden utensil, it is susceptible to tumah; but if it is an earthenware utensil, it is tahor. Hide exceeds [wood] in that [hide] is subject to roof-tumah. Sack exceeds [hide] in that [sack] is subject to tumah as a woven article. Cloth exceeds [sack] in that [cloth] is subject to tumah when it measures three [fingerbreadths] by three [fingerbreadths].