Reference for Sanhedrin 40:3

אמר ר' יעקב אמר ר' יהושע בן לוי הלכה כרשב"ג אמר רבי יעקב בר אמי מטה שנקליטיה יוצאין זוקפה ודיו:

Now if the ordinary bed has the strapwork over the frame, what need is there to rub over with fish-skin, [seeing that it is covered with the straps]? — Hence, both [a bed and a dargesh have the strappings] inside. But while the straps of a bed go in and out through slits, those of a dargesh go in and out through loops. R. Jacob said in R. Joshua b. Levi's name: The <i>halachah</i> follows Rabban Simeon b. Gamaliel.

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