Keilim27: 4
הַמְקַצֵּעַ מִכֻּלָּם טֶפַח עַל טֶפַח — טָמֵא. מִשּׁוּלֵי הַקֻּפָּה טֶפַח עַל טֶפַח — טָמֵא. מִצִּדְדֵי הַקֻּפָּה — רַבִּי שִׁמְעוֹן מְטַהֵר, וַחֲכָמִים אוֹמְרִים: הַמְקַצֵּעַ טֶפַח עַל טֶפַח בְּכָל מָקוֹם — טָמֵא.
[If] one trims any [of these materials into a piece measuring] one handbreadth by one handbreadth, it is tamei. [If one trims] from the bottom of a basket [a piece measuring] one handbreadth by one handbreadth, it is tamei. [If he trimmed a piece] from the sides of the basket, R’ Shimon rules that it is tahor. But the Sages say: [If] one trims [a piece of the basket measuring] one handbreadth by one handbreadth in any place, it is tamei.