מסכת כלים

פרק כח משנה ד

This mishnah addresses whether the cover for a sefer torah is treated as other cloths of that size and are susceptible to tumah, or, since they are not ordinarily made to serve a person, are therefore tahor and not susceptible to tumah.

מטפחות ספרים

The covers of scrolls,

whether decorated,

whether undecorated,

are tamei

according to the words of Beis Shammai;

Beis Hillel say,

decorated are tahor (as the decoration shows that they would never be used to serve a person, as opposed to serving only a scroll),

and those not decorated are tamei;

Rabban Gamliel says,

both of these are tahor.

כפה

A head kerchief (worn by women, though also sometime sat upon)

that was tamei midras

and one gave it for (use as the cover of) a sefer Torah

is tahor from midras (as it is no longer permissible to use it for sitting),

but is (susceptible to the) tumah of a corpse.

A waterskin (which is susceptible to becoming tamei midras) that was made into a mat (for sitting on, and which is therefore also susceptible to becoming tamei midras),

and a mat that was made into a waterskin,

is tahor (if it was previously tamei);

a waterskin that was made into a shepherd's pouch (which is also susceptible to becoming tamei midras)

and a shepherd's pouch that was made into a waterskin,

a pillow that was made into a bedsheet

and a bedsheet that was made into a pillow,

a mattress that was made into a mitpachas (this refers to a small piece of material, used to sit or lay upon)

and a mitpachas that was made into a mattress,

are tamei;

this is the rule:

anything changed into (something of) its nature is tamei,

to another nature is tahor.