Related for Megillah 53:22

One who fashions an ark [to house the Torah] or wrappings for a [Torah] scroll -- as long as they were not yet used for a sacred purpose, they may be used for a profane purpose, but if they had been used for a sacred purpose, they may not be used for a profane purpose. And [similarly], utensils that had been used for a sacred purpose may not be used for a profane purpose, but a person may lend his wrapping for use on a scroll, and he returns it, and he takes it from him (presumably, to use for his own purposes). A wrapping for a scroll may be changed from one scroll to another scroll, but not to anything else.

One who sells a Torah scroll will never see a sign of blessing (i.e., he will not benefit from the sale). One who writes scrolls for tefillin and mezuzot -- they and their merchants, and the merchants' merchants (i.e., the wholesalers), and all that occupy themselves not for the sake of Heaven, they will never see a sign of blessing. If they occupy themselves for the sake of Heaven, behold, they will receive every blessing. Merchants [who sell produce] in the sabbatical year, and those who grow small livestock, and those who chop down good trees, they will never see the sign of blessing of the Most High. [But] if they occupied themselves for the sake of Heaven, behold, they will receive every blessing.

We wrap a Torah [scroll] with Torah wrapping-cloths, and the five books of the Torah (i.e., if in individual scrolls) with wrapping clothes for [individual scrolls of] the five books. [We may wrap a scroll of the] Torah or [of one of] the five books with a wrapping-cloth of the Prophets, but not the Prophets with a wrapping-cloth of the Torah or [of one of] the five books. And we may place a Torah on top of [another] Torah, and [we may place one of] the five books on top of [another one of] the five books, [and we may place a] Torah or [one of] the five books on top of the Prophets, but not the Prophets on top of the Torah or [one of] the five books.