Keilim 26:7 - 26:8

שיש חסרון מלאכה – that there still is lacking action, but afterwards [the thought] is actualized.

העוצבה (fur trimmed of its ends, robe, cover) – even though it is missing work, the though defiles it, because they are not strict on its missing work. And עוצבה/fur trimmed of its ends, robe, cover is the hide that covers the riding seat/saddle, which doesn’t require trimming the ends of a skin, for since it is made for a cover, we don’t worry about trimming the ends of a skin.

של בעל הבית – that are not made to sell them (i.e., the hides), and he makes from them beds and delphicas and tablets [for writing]. He intended for them for something that are appropriate for hm without the loss of work, they are susceptible to receive ritual impurity immediately.

ושל עבדן (that belonging to a tanner) – that is made to sell, intention does not defile them, for he makes and in tends to sell them and the purchaser will make shoes from them, but their work had not yet been completed for this.

של גנב מחשבה מטמאתן – that he acquired them through despair. For he (i.e., the first Tanna) holds that mere theft is despair of the honors, for they do not know from whom to make a claim.

ושל גזלן מחשבה מטמאתן (but of a robber, intention does not make them susceptible to uncleanness) – for even though he thought of them (i.e., the hides) for something where there is no loss of work, for a mere robbery there is no despair of the owners, for since he knew who stole from him, he goes and makes a claim against him in court.

חילוף הדברים – (see also Talmud Bava Kamma 114a) – there is despair for a mere robbery. For according to his viewpoint, he (i.e., the robber) took from and it is fit and proper for he (i.e., the robber) is a strong/violent man and he despairs, but a mere theft, he (i.e., the owner) holds that the item I is found with the thief and he will make a claim against him in court and will not despair. But the Halakha is according to the first Tanna/teacher.