סימן קכד סעיף יא
נְעִילַת הַסַּנְדָּל, אֵינָהּ אֲסוּרָה אֶלָּא שֶׁל עוֹר. אֲבָל שֶׁל בֶּגֶד וְכַדּוֹמֶה, אִם אֵינוֹ מְחֻפֶּה בַּשּׁוּלַיִם בָּעוֹר מֻתָּר. הַהוֹלְכִים בֵּין הָאֵינָם יְהוּדִים, נוֹהֲגִים לִלְבּוֹשׁ מִנְעָלִים. וּמִכָּל מָקוֹם בַּעַל נֶפֶשׁ יַחְמִיר עַל עַצְמוֹ. וְהַיּוֹשְׁבִים בַּחֲנֻיּוֹת, וַדַּאי אֲסוּרִים. הַמְּהַלֵּךְ בְּדֶּרֶךְ רְחוֹקָה בְּרַגְלָיו, כֵּיוָן שֶׁהוּא טֹרַח גָּדוֹל, לֹא אָסְרוּ חֲכָמֵינוּ זִכְרוֹנָם לִבְרָכָה, וּמֻתָּר בִּנְעִילַת הַסַּנְדָּל. אַךְ כְּשֶׁמַּגִּיעַ לָעִיר, חוֹלֵץ. וְאִם יוֹשֵׁב בַּעֲגָלָה, אָסוּר בִּנְעִילַת הַסַּנְדָּל.
Wearing shoes is forbidden only, if they are made of leather. Shoes made of cloth or similar material, which do not have leather soles,21Mishnah Berurah rules that if the upper shoe is leather, they are forbidden, even if the soles are wooden. Similarly, if the soles are made of cloth and the upper shoe is leather, it, too, is forbidden. (554:31) may be worn. People who have to walk among non-Jews, as a rule wear leather shoes, in order not to be ridiculed, but they should put some earth in their shoes.22This halachah is not mentioned in Mishnah Berurah in this context. See, however, following note. Nevertheless, a pious person should observe the law stringently. Storekeepers are surely forbidden to wear leather shoes. Our Sages, of blessed memory, ruled that since it is very exhausting, a person who has to go a long distance on foot is permitted to wear leather shoes.23In this situation, you should put some earth in your shoes. (Ibid. 554:33) But when he approaches a city, he must take them off. But a person riding in a vehicle is forbidden to wear leather shoes.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)