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Source for Tevilat Keylim

What is the source for tevilat keilim, and why do we do it?

Answer:

According to most auathorities, tevilat keilim is a Torah mitzvah, which we learn from the verse in Bamidbar (31:21-23) concerning the vessels that the Children of Israel captured from Midyan. The Jerusalem Talmud (Avodah Zarah 5:15) explains the reason for this: The utensils left the tumah of non-Jews, and entered the kedushah of Israel.

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