Commentary for Shabbat 158:5

כתבה מאי אילימא מזוזה מזוזה אקלף מי כתבינן אלא לאו תפילין וליטעמיך תפילין אגויל מי כתבינן [אלא] כי תניא ההיא בס"ת לימא מסייע ליה כיוצא בו תפילין שבלו וספר תורה שבלה אין עושין מהן מזוזה לפי שאין מורידין מקדושה חמורה לקדושה קלה

of the flesh, and <i>duksustos</i> is [that] on the side of the hair?<span class="x" onmousemove="('comment',' When the hide is split in two, the portion facing the flesh is called kelaf (parchment), whilst that toward the hair is called duksustos. Tosaf. s.v. [H] reverses the reading. ');">¹²</span> — That is for the [most preferable observance of the] precept. But it was taught: If one does otherwise, it is unfit? — That refers to the <i>mezuzah</i>. But it was taught: If one does otherwise, in either it is unfit? — Both refer to <i>mezuzah</i>, one meaning that he wrote it on parchment [<i>kelaf</i>] facing the hair; the other, on <i>duksustos</i> facing the flesh.<span class="x" onmousemove="('comment',' I.e., the parchment and the duksustos were manufactured from the wrong portions of the hide. ');">¹³</span> An alternative answer is: [The ruling]. If one does otherwise in either, it is unfit, is dependent on Tannaim. For it was taught: If one does otherwise, it is unfit. R. Aha declares it fit on the authority of R. Ahi b. Hanina — others state, on the authority of R. Jacob b. R. Hanina. R. Papa said: Rab's ruling is as the teaching of the School of Manasseh. For the School of Manasseh taught: If one writes it on paper<span class="x" onmousemove="('comment',' [H], papyrus. ');">¹⁴</span>

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