Reference for Megillah 52:6

ואפילו למאן דאמר הזמנה מילתא היא ה"מ כגון האורג בגד למת אבל הכא כטווי לאריג דמי וליכא למאן דאמר

And even if we adopt the view that the mere intention [to use a thing for a certain purpose] has force, this refers to a case, for instance, when one weaves a shroud for a dead body, but in this case [the bricks and beams in question] are like thread which has still to be woven into cloth, and no one says [that in such a case there is force in mere intention].

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