Related for Sanhedrin 7:7
ב"ש דתנן ב"ש אומרים כל הניתנין על מזבח החיצון שנתנן במתנה אחת כיפר (שנאמר (דברים יב, כז) ודם זבחיך ישפך) ובחטאת שתי מתנות ובית הלל אומרים אף בחטאת שנתנן במתנה אחת כיפר
is twice written defectively, and can be read '<i>karnath</i>'<sup><span class="x" onmousemove="('comment',' [H] instead of [H] cf. the feminine ending at. ');"><sup>10</sup></span></sup> </sup> [singular], only four sprinklings are implied, three being prescribed in the first instance, and that only one is indispensable. But why not argue that all the four are merely prescribed without a single one being indispensable? — We do not find an act of expiation effected without an accompanying rite.
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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