Talmud for Kelim 28:5

כִּפָּה שֶׁהוּא טָמֵא מִדְרָס, וּנְתָנוֹ עַל הַסֵּפֶר, טָהוֹר מִן הַמִּדְרָס, אֲבָל טָמֵא טְמֵא מֵת. חֵמֶת שֶׁעֲשָׂאָהּ שָׁטִיחַ, וְשָׁטִיחַ שֶׁעֲשָׂאוֹ חֵמֶת, טָהוֹר. חֵמֶת שֶׁעֲשָׂאָהּ תּוּרְמֵל וְתוּרְמֵל שֶׁעֲשָׂאוֹ חֵמֶת, כַּר שֶׁעֲשָׂאוֹ סָדִין וְסָדִין שֶׁעֲשָׂאוֹ כַּר, כֶּסֶת שֶׁעֲשָׂאָהּ מִטְפַּחַת וּמִטְפַּחַת שֶׁעֲשָׂאָהּ כֶּסֶת, טָמֵא. זֶה הַכְּלָל, כֹּל שֶׁשִּׁנָּהוּ לִשְׁמוֹ, טָמֵא. לְשֵׁם אַחֵר, טָהוֹר:

Regarding a head-covering which was rendered impure with <i>midras</i> impurity [a type of impurity due to being sat on by certain types of impure individuals, rendering something an Origin of impurity], if one placed it [as a covering] on a book, it is pure from <i>midras</i> impurity, but it is [susceptible to being rendered] impure from corpse impurity. A skin which one fashioned into a rug, or a rug which one fashioned into a skin, is pure. A skin which one fashioned into a satchel, or a satchel which one fashioned into a skin, a cushion which one fashioned into a sheet, or a sheet which one fashioned into a cushion, a blanket which one fashioned into a kerchief, or a kerchief which one fashioned into a blanket, it is [susceptible to being rendered] impure. This is the general rule: any object which one changed into one with the same name [the same general use] is impure; if [one changed it into something] of another name, it is pure.

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