As we have learned, the hides for klaf must be tanned and soaked lishmah (for the sake of the mitzvah). The lishmah intent should be articulated. B’dieved, if the concept of lishmah was merely kept in mind, the klaf is still kosher. Before soaking the hide in lime, it is first soaked in water. Soaking in water does not have to be done lishmah. If one soaked it in water lishmah but did not articulate the thought when soaking it in the lime solution, the poskim disagree on whether the first thought suffices to render the klaf kosher for the mitzvah.
[שו"ע לב, ח, ומשנ"ב כד-כו; ביאורים ומוספים דרשו, 43 ;וראה שם, 40]