Quoting%20commentary for Mikvaot 9:5

אֵלּוּ חוֹצְצִים בַּכֵּלִים. הַזֶּפֶת וְהַמּוֹר בִּכְלֵי זְכוּכִית, בֵּין מִבִּפְנִים בֵּין מִבַּחוּץ. עַל הַשֻּׁלְחָן וְעַל הַטַּבְלָה וְעַל הַדַּרְגָּשׁ, עַל הַנְּקִיִּים, חוֹצְצִין. עַל הַבְּלוּסִין, אֵינָן חוֹצְצִין. עַל מִטּוֹת בַּעַל הַבַּיִת, חוֹצֵץ. וְעַל שֶׁל עָנִי, אֵינוֹ חוֹצֵץ. עַל אִכּוּף שֶׁל בַּעַל הַבַּיִת, חוֹצֵץ. וְעַל שֶׁל זַקָּקִין, אֵינוֹ חוֹצֵץ. וְעַל הַמַּרְדַּעַת, חוֹצֵץ. רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל אוֹמֵר, עַד כְּאִסָּר הָאִיטַלְקִי:

The following are interpositions in vessels [preventing them from being purified through immersion]: pitch or myrrh on a glass vessel, whether on the inside or the outside. Regarding a table, a board, or a couch, when they are clean, these things [pitch and myrrh, if they are on them,] interpose; when they are dirtied, they do not interpose. [When they are] on beds of a homeowner, any one of these would interpose; on the bed of a poor person, it would not interpose. On the saddle of a homeowner, it would interpose; on one used for [carrying] water skins, it would not interpose. It would interpose on a riding cushion. Rabban Shimon ben Gamliel says: [it does not interpose] until it [the amount of pitch or myrrh] is the size of an Italian <i>issar</i> [a specific unit of money].

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