Reference for Zevachim 187:3
רבא אמר בגד שחישב עליה לצורה איכא בינייהו מ"ד ראוי הא נמי ראוי דאי בעי מבטיל ליה למחשבתיה מ"ד דבר המקבל טומאה השתא מיהא לאו בת קבולי טומאה היא
He who says [that it must be] eligible, this too is eligible, for if [its owner] desires, he can intend it [for use]. But he who maintains, anything which contracts uncleanness, this at all events cannot contract uncleanness.<span class="x" onmousemove="('comment',' Without its owner's intention. Hence if the blood spurted on such a cloth, in R. Judah's opinion it must be washed, but not in R. Eleazar's.');"><sup>5</sup></span> Raba said, They disagree over a garment which [its owner] intended to embroider.<span class="x" onmousemove="('comment',' I.e., even a larger piece of cloth, but which has not yet been used, because its owner had expressed his intention to embroider it first. This counts as unfinished, and hence not a 'garment'; nevertheless, if the owner expressly abandons his intention, it becomes a 'garment'. Thus it is eligible, but cannot contract uncleanness at present.');"><sup>6</sup></span>