For the source text click/tap here: Kiddushin 59
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Reish Lakish raised an objection to Rabbi Yoḥanan: All vessels descend into their state of contracting ritual impurity by means of thought. Although an unfinished vessel cannot become ritually impure, if the craftsman decided not to work on it any further, it immediately assumes the status of a completed vessel and can become ritually impure. But they ascend from their state of ritual impurity only by means of a change resulting from an action. A ritually impure vessel, once it undergoes physical change, is no longer ritually impure.
We explore the idea of thought vs action in early Jewish/Christian theology and the work of Michael Wyschogrod.