[Concerning] scroll covers, whether they are ornamented or whether they are not ornamented, they are tamei according to the opinion of Beis Shammai. Beis Hillel say: Ornamented [ones] are tahor, but those that are not ornamented are tamei. Rabban Gamliel says: Both these and these are tahor.

[If] a kerchief was tamei midras, and one gave it [over] to be [used as a cover for a] Torah scroll, it becomes tahor from midras [tumah], but it is tamei with corpse-tumah. [If] a waterskin was made into a mat or a mat was made into a waterskin, it is tahor. [If] a waterskin was made into a shepherd’s pouch or a shepherd’s pouch was made into a waterskin; [if] a pillow was made into a bedsheet or a bedsheet was made into a pillow; [if] a mattress was made into a flat sheet or a flat sheet was made into a mattress, [it remains] tamei. This is the general rule: Any [article] that is changed into [an article] of the same [type of use] retains its tumah; [if it is changed into an article] of a different [type of use], it is tahor.