Reference for Bava Kamma 132:9

של גנב מחשבה מטמאתן של גזלן אין מחשבה מטמאתן

Abaye objected to R. Joseph's view [from the following]: In the case of skins belonging to a private owner, mere mental determination renders them capable of becoming [ritually] unclean<span class="x" onmousemove="('comment',' As his mental determination is final, and the skins could thus be considered as fully finished articles and thus subject to the law of defilement. (V. Kel. XXVI, 7.) ');">¹⁷</span> whereas in the case of those belonging to a tanner no mental determination<span class="x" onmousemove="('comment',' To use them as they are. ');">¹⁸</span>

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