יג סֻכָּה שֶׁאֲוִירָהּ גָּבוֹהַּ מֵעֶשְׂרִים אַמָּה וּמִעֲטָהּ בְּכָרִים וּכְסָתוֹת אֵינוֹ מִעוּט וַאֲפִלּוּ בִּטְּלָם. מִעֲטָהּ בְּתֶבֶן וּבִטְּלוֹ הֲרֵי זֶה מִעוּט. וְאֵין צָרִיךְ לוֹמַר עָפָר וּבִטְּלוֹ. אֲבָל בֶּעָפָר סְתָם אֵינוֹ מִעוּט. הָיְתָה גְּבוֹהָה מֵעֶשְׂרִים אַמָּה וְהוּצִין יוֹרְדִין לְתוֹךְ עֶשְׂרִים אִם הָיְתָה צִלָּתָן מְרֻבָּה מֵחֲמָתָן יֵחָשְׁבוּ כְּגַג עָבֶה וּכְשֵׁרָה:
13 [In the case of] a sukkah, the air of which was more than twenty ells tall, and one reduced [its height] with cushions and bed covers [placed on the floor]: It is not [considered] a reduction — and even if he nullified them. [But if] one reduced it with straw and nullified it, it is a reduction; and it is not necessary to say [that the same is true with] dirt when he nullified it. However, with undesignated dirt, it is not a reduction. [If] it was taller than twenty ells, but the ends of the palm leaves fall within twenty: If the shade [from them only] is greater than the sun [light], they are considered like a thick roof, and it is fit.