[The following rules apply to] parchment which has holes: One should not write over a hole. If, however, ink passes over the hole [without seeping through], the presence of the hole is of no consequence, and one may write upon it. Accordingly, if the skin of a fowl has been processed, it is permissible to write upon it.
[The following rules apply] when a parchment becomes perforated after it has been written on: If the perforation is within the inside of a letter - e.g., in the space inside a heh, inside amem, or inside any of the other letters - it is acceptable.
Despite the fact that a leg of a letter becomes perforated to the extent that it becomes separated [into two portions], it is acceptable if:
a) [the length of the leg] is equivalent to that of a small letter; and
b) the letter's [present form] does not resemble another letter.
If [the length of the leg] is not equivalent to that of a small letter, it is not acceptable.