It is permitted to use boards as schach. These are the words of R. Yehudah. R. Meir forbids it. [With boards the size of four handbreadths, which (size) is considered "a space of significance," all agree that it is pasul. With less than three, all agree that it is kasher (for in that instance they are like reeds). Where do they differ? (With boards) from three to four handbreadths. R. Yehudah holds that since that is not "a space of significance," we do not decree (against it) lest he sit under the ceiling of his house. And R. Meir holds that since it leaves the status of lavud (see 1:1), we decree (against it), lest he say: "What difference does it make whether I use these as schach or sit under the ceiling of my house?" The halachah is in accordance with R. Yehudah.] If he placed upon it a board which is broader than four handbreadths, it is kasher, so long as he does not sleep under it.
Tosefta Sukkah
They can be covered with planed boards, these are the words of R. Yehudah; the sages say: they are prohibited unless there is sufficient space between them. R. Yehudah says: It once happened that at the time of [religious] danger they set up ladders, covered them with boards, and slept under them. They said to him: A time of danger is no proof [for a normal case]. But all agree that even if the boards be four handbreadths wide there must be between them sufficient space. One who hangs on it (Persian) nuts, pomegranates, olives, or bunches of grapes, or wreathes of grain, it is kosher. One may not eat from them except on the last day of the festival. If he made a condition on them that he would eat from them on the festival, it is permitted.
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Tosefta Sukkah (Lieberman)
You can cover with boards, The words of R. Yehuda. But the sages say: Only when between him and to the nearest there is an interval as large as its own extent. R. Yehuda said: There was an occurrence in the hour of danger: We set up ladders and made a roof over them with boards and slept under them. They said to him: The hour of danger is no proof. But the sages agree in this that if a board has four handbreadths wide, it is necessary that between it and the next to it there will be an interval as large as its own extent. If you hang on it nuts and pomegranates and olive cakes and bunches of grapes and wreaths of corn up, then it is [nevertheless] qualified. One shall not eat from them, even on the last day of the festival. But if you have given them the proviso that you want to eat from them during the festival, it is allowed.
