תלמוד על עירובין 8:8

MISHNAH: If one drops walls down from top to bottom, if they remain higher than three hand-breadths it is disqualified¹⁸⁹But walls starting less than 3 hand-breadths from the ground are equivalent to walls standing on the ground.. From bottom to top¹⁹⁰Standing on the ground, even if the roofing is less than 10 hand-breadths from the ground., if it reaches ten hand-breadths it is qualified. Rebbi Yose said, just as from bottom to top ten hand-breadths so from top to bottom ten hand-breadths¹⁹¹For him a wall 10 hand-breadths high always is qualified, irrespective of vertical distances from ground or roof.. If the roofing is three hand-breadths distant from the walls it is disqualified¹⁹²The sukkah is disqualified if along any wall the roofing is not within 3 horizontal hand-breadths..