אסור לאחוז ס"ת ערום בלא מטפחת: הגה וי"א דה"ה שאר כתבי קדש (אגודה ותוס' פ"ק דשבת) ולא נהגו כן וטוב להחמיר אם לא נטל ידיו ובס"ת אפי' בכהאי גוונא אסור (ד"ע אגודה) גדול שבאותם שקראו בתור' גולל ורגילין לקנותו בדמים יקרים לחבב המצוה: הגה י"א אם המעיל בצד אחד פשתן ומצד א' משי צריך להפך המשי לצד הספר ולגלול (מרדכי סוף מגילה) ולא נהגו כן [ב"י סימן קכ"ג] ואין לגלול במפה הקרוע אם יש לו אחרת [מהרי"ל] ואין לעשות מפות לספר תורה מדברים ישנים שנעשו בהם דבר אחר לצורך הדיוט וע"ל סי' קנ"ג: [אגודה מס' מנחות תשובת מהרי"ל סי' קי"ד וב"י רשב"ץ]:

It is forbidden to grasp a Torah scroll bare [handed], without a hand-cloth. Gloss: And there are those who say that the same applies to the rest of the sacred writings (Agur and Tosefot - first chapter of Tractate Shabbat), but we do not practice this way; and it is good to be stringent if one has not washed his hands; but regarding a Torah scroll, even in this case [where one has washed] it is forbidden. (His own opinion and the Agudah) The greatest among those who read the Torah [i.e. received an aliyah] rolls [the scroll closed], and it is typical to buy it [i.e. this honor] with a large sum of money to foster love of the mitzvah [i.e. the rolling]. Gloss: There are those who say that if the [Torah] cover is on one side [made] of linen and on the other side, silk, it is necessary to turn the silk towards the side of the scroll and to roll [it around the scroll that way] (Mordechai - end of [Tractate] Megillah), but we do not practice such. (Beit Yosef - siman 123). The Torah scroll should not be rolled using a torn material if one has another [un-torn one that can be used]. (Mahari"l). And we do not make a Torah scroll covers from old things which were [initially] made for a ordinary use; see below in siman 153. (Agudah - Tractate Menachot; Teshuvot Mahari"l - siman 114; Beit Yosef; Rashba"tz)

Anyone who wants, may purchase [the privilege] of handing the covers to the one who rolls [the Torah scroll], and the one rolling may not protest because even though [the latter] purchased the [privilege of] rolling, [the latter] did not purchase [the privilege] of the taking of the covers. (And similarly, in those places that practice to purchase [the privilege] of removing and returning [the Torah from/to the ark], the prayer leader may not protest, because that [privilege] does not belong to chazzanim). (Mordechai - end of Tractate Megillah; and Ohr Zaruah)

The one who rolls the Torah scroll positions it at the seam [in such a way] such that if it rips, it rips the seam.

The one who rolls the Torah scroll rolls it from outside; and when one fastens it, one should fasten it from the inside. Gloss: meaning: when the [Torah] scroll is standing before one, the writing should be opposite one's face, and one should start to roll from the outside. And after one finishes the rolling, one should fasten the end of the cloth on the inside so that when one comes to read from it [the next time], one will find the fastening on the inside and they won't need to flip over the Torah scroll [to unfasten it]. (Tur and the Rosh - end of chapter "B'nei Ha-ir" [chapter 4 of Talmud Megillah] ). And it seems that all of this is referring to when one person does the entire rolling [process]. But nowadays, when we practice that one person raises [the Torah] and one person rolls it, the writing should be opposite the one raising it. And such is how we practice, since [the one raising it] is the main "one who rolls" and is the one holding the Torah scroll.

It is better to roll the cloth around the Torah scroll and not to roll the Torah scroll when it is surrounded by the cloth.

One who rolls the Torah scroll while it is in its case is making a mistake.

The Maftir may not start [reciting] until they finish rolling the Torah scroll so that the one rolling shouldn't be preoccupied and will be able to hear the Haftarah.

On a day when there are two Torah scrolls, they should not open the second one not remove the cover until they roll up the first one. Gloss: And they should not remove the first one until they have already placed the second one on the table, so that they do not get distracted from the mitzvah. And they should take out the two Torah scrolls at the same time, and they should hold the second one until after the reading of the first one. (Ohr Zaruah in the name of the Yerushalmi)