Receiving i2c bytes on an attiny85
Not sure, if this is the only problem, but you are reading from the wrong register.

There are 3 registers associated with a digital output pin: DDR, PORT and PIN. To read a pin, you need to read from the PIN register. Currently you are reading the PORT register, which will only ever have the value, that you set it to (zero in this case, because you cleared the bit beforehand with cbi(SDA);). When you configure the pin as input with the DDR register, the PORT register determines, if the internal pullup resistor is activated or not, so it cannot reflect the actual state of the pin. For this you need the PIN register.



Besides that, you might want to look into another thing, that might or might not be a problem in your case: I2C is an open drain bus, meaning, that it is driven actively low and passively high (through pullup resistors). I guess you already have external pullup resistors on your lines, so that you really can deactivate the internal pullup without breaking the communication. But imagine the following situation: The slave get's a request, but cannot clock it out that fast (for whatever reason). It can pull the clock to LOW, until it is ready to push out the data bit, slowing down the clock speed. (This can be done for every bit, unless you are in highspeed mode, then only before the start of a new byte). (This behavior is called clock stretching - Thanks to Edgar for the information) You don't monitor the line, so it can happen, that you drive the clock line actively to high, before the slave has released it. This results in a significant current between master and slave, since the master drives actively high and slave actively low.

There are implementations of I2C communication, that are just doing that and are working fine in most situations. I just wanted to give you this information. And if you at some point want to implement bus arbitration (to allow a multi-master setup), you definitely need this open drain behaviour.