All utensils have an exterior and an interior, such as pillows, mattresses, sacks, and martzufin; [these are] the words of R’ Yehudah. R’ Meir says: Any [utensil] that has loops has an exterior and an interior. [But] any [utensil] that does not have loops does not have an exterior and an interior. A table and a delufki have an exterior and an interior; [these are] the words of R’ Yehudah. [But] R’ Meir says: They have no exterior. And so too a tray without a rim.