Commentary for Shabbat 99:6
איתמר רב אמר קושר ושמואל אמר חושב ורב אסי אמר יושב אע"פ שלא קישר ואע"פ שלא חישב
Rabbah b. Bar Hanah recited before Rab: If one cuts down dried branches of a palm tree for fuel and then changes his mind, [intending them] for a seat, he must tie [them] together;<span class="x" onmousemove="('comment',' Before the Sabbath, thus indicating their purpose, Otherwise they are regarded as fuel and may not be handled on the Sabbath, a change of mind without corresponding action being of no account. — 'Intended' means that this was verbally stated, and not mental. ');"><sup>5</sup></span>
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