NETZACH: YESHIVAT HAVERIM יְשִׁיבָה חברים – BABYLONIAN TALMUD p85

MISHNA II.: It may be deposited in cloth, fruit, pigeon feathers, shavings, and fine flaxen tow.
R. Jehudah forbids the use of fine, but permits the use of coarse flaxen tow.
GEMARA: “Shavings.” A question was propounded: Does R. Jehudah forbid the use of fine
shavings or fine flaxen tow? Come and hear. We have learned in a Boraitha, R. Jehudah says:
Fine flaxen tow is the same as dung, which increases heat; therefore the conclusion is that he
means flaxen tow.
MISHNA III.: It may be deposited (wrapped) in skins, and they may be handled; in shorn wool,
and must not be handled. How can this be done? The lid is raised and it (the shorn wool) falls
down. R. Elazar b. Azarya says: The vessel is bent sideways lest it be taken out and cannot be
replaced, but the sages say it may be taken out and replaced.
GEMARA: A question was propounded by R. Jonathan b. Akhinayi, R. Jonathan b. Elazar, and
R. Hanina b. Hama: Does the Mishna allude to skins belonging to private men only, hence skins
belonging to an artisan, who is particular with them, may not be handled under any
circumstances; or perhaps the Mishna allows even an artisan’s skins? Answered R. Jonathan b.
Elazar to them: It is reasonable to accept that it applies only to those belonging to private men
but not to artisans, because they (the artisans) are particular. Said R. Hanina b. Hama to them:
Thus said R. Ishmael b. Jossi: “My father was a tanner, and he said, ‘Bring some skins here to sit
on.'”
An objection was raised: Boards of private men may be handled, but not those of artisans (if,
however, the intention is to serve a meal on them for guests both kinds may be handled)? With
boards it is different. Even private men are particular with boards.
On this point the following Tanaim differ: Skins belonging to private men may be handled, but
not those of artisans. R. Jossi says both kinds may be handled.
While they were sitting together another question was propounded by them: The forty less one
principal acts of labor on Sabbath, where are they taken from? Said R. Hanina b. Hama: “From
the acts of labor performed at the tabernacle.” R. Jonathan b. Elazar, however, said: Thus said R.
Simeon b. Jossi b. Laqunia: From the thirty-nine times the words “work,” “his work,” and “work
of” are to be found in the Pentateuch.