שוה היובל לר"ה לתקיעה ולברכות כו': א"ר שמואל בר יצחק כמאן מצלינן האידנא זה היום תחלת מעשיך זכרון ליום ראשון כמאן כרבי אליעזר דאמר בתשרי נברא העולם
Rav Shmuel bar Yitzḥak said: In accordance with whose opinion do we pray today on Rosh HaShana, saying: This day is the beginning of Your works, a commemoration of the first day? In accordance with whom? In accordance with the opinion of Rabbi Eliezer, who said: The world was created in the month of Tishrei. We therefore mention on Rosh HaShana that it is the first day.
תָּנֵי בְּשֵׁם רַבִּי אֱלִיעֶזֶר בְּעֶשְׂרִים וַחֲמִשָּׁה בֶּאֱלוּל נִבְרָא הָעוֹלָם
They taught in Rabbi Eliezer's name: On the 25th day of Elul the world was created.
(א) כָּל הַכֵּלִים אֵין מְקַבְּלִין טֻמְאָה עַד שֶׁתִּגָּמֵר מְלַאכְתָּן. וּכְלֵי עֵץ מֵאֵימָתַי מְקַבְּלִין טֻמְאָה. הַמִּטָּה וְהָעֲרִיסָה מִשֶּׁיְּשׁוּפֵם בְּעוֹר הַדָּג.
All vessels do not receive impurity until they are complete...
(ז) כָּל מָקוֹם שֶׁאֵין חֶסְרוֹן מְלָאכָה, מַחֲשָׁבָה מְטַמֵּאתָן. וְכָל מָקוֹם שֶׁיֶּשׁ חֶסְרוֹן מְלָאכָה, אֵין מַחֲשָׁבָה מְטַמֵּאתָן, אֶלָּא הָעֻצְבָּה:
(7) Whenever no act is lacking [in order to make vessels fit for use], intentional thought [to use them as they are] renders them [susceptible to becoming] impure. But whenever an act is lacking [in order to make vessels fit for use], intentional thought does not render them impure
(ח) עוֹרוֹת בַּעַל הַבַּיִת, מַחֲשָׁבָה מְטַמֵּאתָן. וְשֶׁל עַבְּדָן, אֵין מַחֲשָׁבָה מְטַמֵּאתָן.
(8) The hides of a householder are rendered [susceptible to becoming] impure by intentional thought, but those of a tanner are not rendered [susceptible to becoming] impure by intentional thought.