The braita continues with the analysis of the unique laws governing earthenware vessels. Through a series of suggested logical kal v'chomer arguments, they demonstrate how scriptural verses restrict the ways these vessels contract and protect against ritual impurity, each in their own unique manner. Specifically, the verses dictate that an earthenware vessel can only contract impurity through its interior airspace (me'aviro) and never from its outer surface (miggabbo). Conversely, other types of vessels cannot contract impurity from their airspace but do contract it from their outer surface.

The Mishna sets forth an additional rule of contrasting halakhic status: a state that renders a wooden vessel ritually pure leaves a metal vessel impure, and vice versa. A braita clarifies that unfinished wooden vessels are susceptible to impurity while flat wooden vessels are pure. For metal, the law is reversed: unfinished metal vessels are pure while flat metal vessels are susceptible to impurity. The braita explains what is defined as an unfinished vessel in this context.

The Gemara presents a dispute between Rabbi Yochanan and Rav Nachman regarding the underlying reason for the distinction between unfinished wood vessels and unfinished metal vessels - whether it is because these vessels are made for honor, or because they are expensive and therefore their crafting is not considered complete as long as any detail is missing. There is a practical ramification between these two opinions regarding vessels made of bone. The scriptural source establishing that bone vessels can contract ritual impurity is subsequently derived.

The Mishna introduces contrasting rules regarding the tithing obligations of bitter and sweet almonds. A braita explains that bitter almonds are subject to tithing only when they are young and small, since they are unfit for consumption when they are mature and large, whereas sweet almonds are subject to tithing only when they are large. Rabbi Yishmael b'Rabbi Yosi quotes an opinion that either both stages are completely exempt or both are completely obligated. The Gemara explains the opinion that both are obligated by explaining that mature bitter almonds can be sweetened by roasting them over a fire.

The Mishna outlines the changing legal status of grape-seed water (temed). Prior to fermentation, it does not possess the status of wine and cannot be purchased using second tithe funds, yet it disqualifies a mikveh if three logs of it fall inside a mikveh that does not have the requisite amount of water (forty se'ah). Once it ferments, its status changes to wine, meaning it can be purchased with second tithe funds and no longer disqualifies a mikveh. The Mishna also introduces a contrasting rule regarding brothers who are partners in an estate or partners after already dividing their estate, balancing their obligations toward the Temple half-shekel surcharge (kalbon) against their obligations toward the cattle tithe.

The Gemara analyzes which tanna this Mishna follows regarding the status of temed, since on the surface, it does not appear to align with any opinion appearing in the Mishna in Masechet Maasrot (Chapter 5, Mishna 6).