Responsa su Ezechiele 41:35

In the case of Tefillin, the opposite applies. The tefillin’s main purpose is their use in a mitzva as tefillin. However, gold is something important and is not nullified- as in the reasoning of Resh Lakish¹⁶⁴See note 162. Shim‘on ben Lakish (Shim‘on bar Lakish or bar Lakisha), better known by his nickname Reish Lakish, was asecond generation ‘Palstenian’ amora who lived in the Roman province of Syria Palaestina in the third century. He was reputedly born in Bosra, east of the Jordan River, around 200 CE, but lived most of his life in Sepphoris. Nothing is known of his ancestry except his father's name.
He is something of an anomaly among the giants of Torah study as he was supposed to have been in his early youth a bandit and a gladiator. Reish Lakish was regarded as one of the most prominent amoraim of the second generation, the other being his brother-in-law and halakhic opponent, Johanan bar Nappaha. Rabbi Yochanan promised Reish Lakish his sister's hand in marriage if the latter would rejoin the yeshiva and begin his studies anew (Baba Metzia 84a). R. Yochanan might be called a teacher of Reish Lakish (Brachot 31a); but the latter, through his extraordinary talent and his exhaustless diligence, soon attained so complete a knowledge of the Law that he stood on an equal footing with R. Yochanan. They are designated as "the two great authorities" (Yer. Berakhot 12c). While R. Yochanan was still in Sepphoris, teaching at the same time as Hanina, Reish Lakish stood on an equality with him and enjoyed equal rights as a member of the yeshiva and council (Yer. Sanhedrin 18c; Yer. Niddah ii. 50b). their who attempted to differentiate between vessels made of cheap akhselag¹⁶⁵‘Generic’ wood- that found with a forrester (Ashkelag) wood or vessels made of expensive masmi¹⁶⁶Polished or Coral Wood wood. That the ritual law (halacha) is according to Rabbi Yokhanan¹⁶⁷Johanan bar Nappaha (Hebrew: יוחנן בר נפחא‎‎ Yoḥanan bar Nafḥa) (also known as Johanan bar Nafcha, "Johanan son [of the] blacksmith") (lived 180–279 CE)[1] was a rabbi in the early era of the Talmud. He was born in Sepphoris in the Roman-ruled Galilee (then part of Syria Palaestina province). His father, a blacksmith, died prior to his birth, and his mother died soon after; he was raised by his grandfather in Sepphoris, that there is no differentiation, as noted there, that the Shew-Table is completely coated, and cannot be see. Also, all use of it is on top of the coating, and hence, the Table is nullified, even if it is made of polished mamsi wood.