Commentary for Berakhot 104:16
מאי ד"א הכי קאמרי להו ב"ה לב"ש וכי תימרו מ"ש גבי אוכלין דחיישינן ומ"ש גבי ידים דלא חיישינן אפילו הכי הא עדיפא דאין נט"י לחולין מן התורה מוטב שיטמאו ידים דלית להו עיקר מדאורייתא ואל יטמאו אוכלים דאית להו עיקר מדאורייתא:
Why this other reason ? Thus said Bet Hillel to Bet Shammai : Should you ask what difference is there that in the case of food we are concerned [about defilement] but in the case of the hands we have no concern ? Even so [our view] is better because the washing of the hands for non-holy food is not ordained by the Torah ; therefore it is preferable that the hands should be defiled, since that has no basis in the Torah, rather than food should be defiled, for which there is a basis in the Torah.
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
Bet Hillel's reason was the desire to protect the food from defilement.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
And Bet Shammai are concerned to protect the hands from defilement.
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