והכי קאמר: מחצלת הקנים גדולה, עשאה לשכיבה — מקבלת טומאה, ואין מסככין בה. טעמא דעשאה לשכיבה, הא סתמא — נעשה כמי שעשאה לסיכוך, מסככין בה. (קטנה, עשאה לסיכוך — מסככין בה. טעמא דעשאה לסיכוך, הא סתמא — נעשה כמי שעשאה לשכיבה, ואין מסככין בה). ואתא רבי אליעזר למימר: אחת קטנה ואחת גדולה, סתמא — כשרה לסיכוך.
And this is what the Mishnah is saying: With regard to a large mat of reeds, if one produced it for the purpose of lying upon it, it is susceptible to ritual impurity, and one may not roof a sukka with it. The reason is that one produced it specifically for the purpose of lying upon it; however, by inference, a mat that one produced without designation becomes as a mat produced for roofing, and one may roof a sukka with it. With regard to a small mat of reeds, if one produced it for roofing, one may roof a sukka with it. The reason is that one produced it specifically for roofing; however, by inference, a mat that one produced without designation becomes as a mat produced for the purpose of lying upon it, and one may not roof a sukka with it. And R' Eliezer comes to say that both a small mat and a large one produced without designation are fit for roofing.