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1. The Mishnah lists beings whose skin is Tamei like their flesh.
2. These skins (#1) that become Tamei can become Tahor without having to be immersed in a Mikvah.
3. According to Torah law, human skin from a dead person that is made into leather is Tahor.
4. There is an argument in the Gemara regarding the Torah law regarding human skin that has not been made into leather.
5. The Torah lists many Sheratzim (crawling creatures), and states that the skin of some is like their flesh.
A BIT MORE
1. This includes, for example: people, certain pigs (who have very soft skin so that it is edible like their flesh), and certain body parts of many animals whose skin is very soft.
2. If they are turned into leather, they become Tahor, as they are no longer considered like flesh.
3. This is because it is no longer considered like the person’s flesh. However, according to Rabbinic law it is Tamei, in order that a person should not make his parent’s skin into a carpet.
4. Some say it is Tahor anyway according to Torah law, and it is Tamei according to Rabbinic law whether or not it is made into leather. Some say that it is Tamei according to Torah law unless it is made into leather (and then it is Tamei according to Rabbinic law).
5. This is included from the word, "ha’Temai’im" - "the Tamei ones," with the extra "Heh" including their skin being Tamei like their flesh. The word "ha’Aileh" - "these" means only certain ones listed in the verse (whose skin is soft like their flesh) have this status.
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