Zevachim 94A

וכל מיני בגדים? תלמוד לומר: ״אשר עליה תכבס״. יכול שאני מרבה עור משהופשט? תלמוד לומר ״בגד״⁠ – מה בגד דבר המקבל טומאה, אף כל דבר המקבל טומאה.

and all types of garments made of other materials in the requirement of laundering? The verse states: “You should launder that on which it should be sprinkled.” One might have thought that I include an animal’s hide after it was flayed. That verse states: “Garment,” to teach that just as a garment is an item that is susceptible to ritual impurity as is, so too any comparable item that is a ready utensil and therefore susceptible to impurity must be laundered. Accordingly, R' Elazar holds that merely flaying a hide is insufficient to render it an item that must be laundered.

מאי בינייהו? אמר אביי: מטלית פחותה משלש איכא בינייהו; מאן דאמר ראוי ⁠– הא נמי ראוי, דאי בעי חשיב עליה. מאן דאמר דבר המקבל טומאה ⁠– הא מיהא לאו בת קבולי טומאה היא.

The Talmud asks: What is the practical difference between the opinions of R' Yehuda and R' Elazar? Is there an item that is fit to become ritually impure, but is not actually susceptible to impurity? Abaye said: A patch of cloth less than 3 by 3 fingerbreadths presents a practical difference between the two opinions. According to the one who says that any garment fit to become ritually impure must be laundered, this patch of cloth is also fit to become ritually impure, as if the owner wants, he can intend it for a specific use, as in patching his garment. According to the one who says that only an object already susceptible to impurity must be laundered, this patch, in any event, is not yet susceptible to impurity, so it does not require laundering.

רבא אמר: בגד שחישב עליה לצורה איכא בינייהו; מאן דאמר ראוי ⁠– הא נמי ראוי, דאי בעי מבטיל ליה למחשבתיה. מאן דאמר דבר המקבל טומאה ⁠– השתא מיהא לאו בת קבולי טומאה היא.

Rava said: A garment upon which an individual initially intended to place an image constitutes a practical difference between the two opinions. Since the garment was initially intended to have an adornment, the garment is considered incomplete and not yet susceptible to impurity until the image is added. According to the one who says that any garment fit to become ritually impure requires laundering, this garment is also fit to become ritually impure, as if the owner wants to, he can void his intention to add the image, and the garment will be automatically susceptible to impurity. According to the one who says that only an item already susceptible to impurity requires laundering, now, at least, this garment is not susceptible to impurity and does not require laundering.