Reference for Shabbat 282:12
הניחא לרבא דאמר דבר שמלאכתו לאיסור בין לצורך גופו בין לצורך מקומו מותר שפיר
One [Baraitha] taught: A shoe may be removed from its last; while another taught: It may not be removed. There is no difficulty: one is [according to] R. Eliezer, the other [according to] the Rabbis. For we learnt: If a shoe is on the last, — R. Eliezer declares it clean, while the Sages declare it is unclean.<span class="x" onmousemove="('comment',' 'Clean' and 'unclean' mean not susceptible and susceptible to uncleanness respectively. R. Eliezer holds that as long as it is on the last it is not a completely finished article, whereas only such can become unclean. Since it is not a finished article, it may not be handled on the Sabbath. The view of the Rabbis is the reverse. ');"><sup>10</sup></span>