Related for Sanhedrin 7:13
ור"ש סבר בסוכות בסוכות בסוכות הרי כאן שש דל חד קרא לגופיה פשו להו ארבע אתאי הלכתא גרעתא לרביעית ואוקמיה אטפח
of blood which issues front two corpses carries uncleanness according to the law relating to the pollution of tents.<span class="x" onmousemove="('comment',' Num. XIX, 14. ');"><sup>20</sup></span> It is said: <i>He shall not go in unto any dead body</i>.<span class="x" onmousemove="('comment',' Lev. XXI, 11; Lit., 'souls of the dead', the soul denoting blood, as the life-force, cf. Deut. XII, 23., and the loss of a quarter of a log is regarded as the loss of vital blood. ');"><sup>21</sup></span>
Tosefta Sukkah (Lieberman)
But the sages say: Two [walls] by regulation, and the third even only a handbreadth high. R. Shimon says: The third by regulation, and the fourth even only a handbreadth high. R. Shimon son of Elazar says in the name of R. Meir: If there are two [walls] by human hands and the other one is a tree, then it is fit and one may climb up to it [to the sukkah] on a holiday.
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