THE ATONEMENT PROCURED BY ONE'S TABLE
Question: The verse (Yechezkel 41:22) first calls it the "Mizbe'ach," and then calls it the "Shulchan!?"
Answer (R. Yochanan and Reish Lakish): This teaches that when the Beis ha'Mikdash is standing, the Mizbe'ach atoned for the person.
Now, though, it is a man's table which atones for him (when he invites poor people to eat there).
THE REASON THE TWO MIZBECHOS CANNOT BECOME TAMEI
The outer Mizbe'ach (Mizbe'ach ha'Nechoshes) does not become Tamei, because the Torah calls it "a Mizbe'ach of earth" (Shemos 20:21) (and earth cannot become Tamei).
The inner Mizbe'ach (Mizbe'ach ha'Zahav) does not become Tamei, because the Torah compares it to the outer Mizbe'ach (Bamidbar 3:31).
THE CHACHAMIM SAY THAT THE TWO MIZBECHOS CANNOT BECOME TAMEI BECAUSE THEY ARE COATED (WITH METAL)
Question: On the contrary -- since they are coated, they should become Tamei!
Answer #1: The Mishnah should be read, "And the Chachamim say that they do become Tamei because they are coated."
Answer #2: The Chachamim are addressing the statement of R. Eliezer.
R. Eliezer said that the Mizbechos do not become Tamei because the Torah calls them "earth."
He needs that verse because without it, we would think that the Mizbechos become Tamei because of their metal coating.
But even without that verse, they would not become Tamei, even though they have a metal coating, because the Torah already refers to them as "wooden" Mizbechos (and they are not Mekabel Tum'ah for that reason, and not because they are called "earth").
THE FIRE OF HELL DOES NOT HARM TALMIDEI CHACHAMIM
(R. Avahu in the name of R. Elazar): The fire of Gehenom has no rule over Talmidei Chachamim.
This is learned through a Kal v'Chomer from the salamander.
If one who spreads the oil of a salamander -- which is formed from fire -- upon himself is not burned by fire, then certainly a Talmid Chacham -- whose entire body is fire (Yirmeyahu 23:29) -- will not be burned by fire [in Gehenom]!
THE FIRE OF HELL DOES NOT HARM THE SINNERS OF ISRAEL
(Reish Lakish): The fire of Gehenom has no rule over the sinners of Israel.
This is learned from a Kal v'Chomer from the Mizbe'ach ha'Zahav.
If the gold on the Mizbe'ach ha'Zahav -- which was only a very thin layer of gold -- was not harmed by the fire burning there for so many years, then certainly the sinners of Israel -- who are nonetheless full of Mitzvos like a pomegranate (as derived from Shir ha'Shirim 4:3) -- how much more so they will not be harmed by the fire of Gehenom.