All the vessels that were in the Sanctuary required immersion, except for the golden altar and the bronze altar, because they are like the ground, the words of Rabbi Eliezer. But the Sages say: because they are overlaid. The bronze altar, as it is written, "An altar of earth you shall make for Me" (Exodus 20:21). The golden altar, as it is written, "the lampstand and the altars": the altars are compared one to the other. But the Sages say: because they are overlaid. On the contrary, since they are overlaid, they should become impure! Say: and the Sages declare them susceptible to impurity because they are overlaid. And if you wish, say: the Sages are speaking to Rabbi Eliezer. What is your reasoning? Because they are overlaid? The overlay is nullified relative to them. Rabbi Eliezer said: the fire of Gehinnom does not rule over the disciples of the wise. This is an inference from the lesser to the greater, from the salamander: just as the salamander, which is an offspring of fire, one who smears himself with its blood, the fire does not rule over him, then the disciples of the wise, whose whole body is fire, as it is written, "Is not My word like fire?" (Jeremiah 23:29), how much more so. And it is written, "At His right hand was a fiery law for them" (Deuteronomy 33:2). Rabbi Shimon ben Lakish said: the fire of Gehinnom does not rule over the transgressors of Israel. This is an inference from the lesser to the greater, from the golden altar: just as the golden altar, which has upon it only the thickness of a golden dinar, for so many years the fire does not rule over it, then the transgressors of Israel, who are as full of commandments as a pomegranate, as it is said, "like a slice of pomegranate are your temples" (Song of Songs 4:3), do not read "your temples" [rakatekh] but "the empty ones among you" [reikanin shebakh], how much more so.
Why the Fire of Gehinnom Does Not Rule the Sinners of Israel
Yalkut Shimoni on Torah 373:1
כָּל הַכֵּלִים שֶׁהָיוּ בַּמִּקְדָּשׁ טְעוּנִין טְבִילָה חוּץ מִמִּזְבַּח הַזָּהָב וּמִזְבַּח הַנְּחֹשֶׁת מִפְּנֵי (שֶׁהוּא) [שֶׁהֵן] כְּקַרְקַע, דִּבְרֵי רַבִּי אֱלִיעֶזֶר. וַחֲכָמִים אוֹמְרִים, מִפְּנֵי שֶׁהֵן מְצֻפִּין. מִזְבַּח הַנְּחֹשֶׁת דִּכְתִיב (שמות כ, כא) "מִזְבַּח אֲדָמָה תַּעֲשֶׂה לִי". מִזְבַּח הַזָּהָב, דִּכְתִיב "הַמְּנֹרָה וְהַמִּזְבְּחֹת", אִיתְקְשׁוּ מִזְבְּחוֹת זוֹ לָזוֹ. וַחֲכָמִים אוֹמְרִים, מִפְּנֵי שֶׁהֵן מְצֻפִּין. אַדְּרַבָּה כֵּיוָן דִּמְצֻפִּין נִינְהוּ, נִטְמְאוּ. אֵימָא, וַחֲכָמִים מְטַמְּאִין מִפְּנֵי שֶׁהֵן מְצֻפִּין. וְאִיבָּעִית אֵימָא, רַבָּנָן לְרַבִּי אֱלִיעֶזֶר קָאָמְרֵי, מַאי דַּעְתָּךְ, מִשּׁוּם דִּמְצֻפִּין, מִיבָטֵל בָּטִיל צִפּוּיָין גַּבַּיְיהוּ. אָמַר רַבִּי אֱלִיעֶזֶר, תַּלְמִידֵי חֲכָמִים אֵין אוּר שֶׁל גֵּיהִנֹּם שׁוֹלֶטֶת בָּהֶן, קַל וָחֹמֶר מִסָּלָמַנְדְּרָא, וּמַה סָּלָמַנְדְּרָא שֶׁתּוֹלֶדֶת הָאֵשׁ הוּא, הַסָּךְ מִדָּמוֹ אֵין הָאוּר שׁוֹלֶטֶת בּוֹ, תַּלְמִידֵי חֲכָמִים שֶׁכָּל גּוּפָן אֵשׁ, דִּכְתִיב (ירמיה כג, כט) "הַלוֹא כֹּה דְבָרִי כָּאֵשׁ", עַל אַחַת כַּמָּה וְכַמָּה, וּכְתִיב (דברים לג, ב) "מִימִינוֹ אֵשׁ דָּת לָמוֹ". אָמַר רַבִּי שִׁמְעוֹן בֶּן לָקִישׁ, פּוֹשְׁעֵי יִשְׂרָאֵל אֵין אוּר שֶׁל גֵּיהִנֹּם שׁוֹלֶטֶת בָּהֶן, קַל וָחֹמֶר מִמִּזְבַּח הַזָּהָב, וּמַה מִּזְבַּח הַזָּהָב שְׁאֵין עָלָיו אֶלָּא כָּעֳבִי דִּינָר זָהָב כַּמָּה שָׁנִים, אֵין הָאוּר שׁוֹלֶטֶת בּוֹ, פּוֹשְׁעֵי יִשְׂרָאֵל שֶׁמְּלֵאִין מִצְווֹת כָּרִמּוֹן, שֶׁנֶּאֱמַר (שה"ש ד, ג) "כְּפֶלַח הָרִמּוֹן רַקָּתֵךְ", אַל תִּקְרִי 'רַקָּתֵךְ' אֶלָּא 'רֵיקָנִין שֶׁבָּךְ', עַל אַחַת כַּמָּה וְכַמָּה.