Summary

Talmud (Rodkinson Edition) — Book 1…

One is not culpable until he has performed labor which is permanently fixed. Now in the Boraitha we see that R. Jehudah said the two letters need not be part of a name, but even if the two form a name. (Does not R. Jehudah contradict himself?) This presents no difficulty. In the above Mishna he gives his own opinion, while in the Boraitha he cites his master's opinion, because we have learned in another Boraitha: R. Jehudah said in the name of R. Gamaliel: "Even if the two letters are not part of a long name, but form a name in themselves, he is culpable.
Source: Wikisource

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