826. Processing Leather
Shabbos 23:9
We are not permitted to separate terumah or tithes on Shabbos because doing so resembles fixing an item that needs repair.
Shabbos 23:10
Processing leather is a primary category of Shabbos labor. Softening a hide with oil like leather-workers do would render a person liable for the labor of processing leather. For this reason, one may not anoint his foot with oil if he is wearing new shoes or sandals, though he may anoint his foot and then put on shoes or sandals, even if they are new. Similarly, one may anoint his entire body and then roll on a bed cover of leather without concern. All this is only when he has used a small volume of oil, just enough to polish the leather item. If he has such a large volume of oil on his skin that it would soften the leather, it is prohibited because it resembles leather-processing. All of the above rules only apply to new items; these things are permitted with old items.