Reference for Bava Kamma 227:17

אמר עולא מחלוקת בסתם אבל בידוע דברי הכל יאוש קני רבה אמר בידוע נמי מחלוקת

We learnt elsewhere: In the case of skins belonging to a lay owner, mere mental determination<span class="x" onmousemove="('comment',' To use them as they are. ');">²⁸</span> [on the part of the owner] will render them capable of becoming defiled,<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. ');">²⁹</span>

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