Sifra Emor Section 9

¹1) (Vayikra 23:2) ("Speak to the children of Israel and say to them: The festivals of the L–rd, which you shall call (them) callings of holiness — these are My festivals.") And whence is it derived that the year is intercalated for the sake of those living in exile, (who left their places) and have not yet reached (Jerusalem for the festival)? From "the children of Israel … The festivals of the L–rd" — Arrange the festivals so that they can be observed by all of Israel. ²2) If the year had to be intercalated, and they (beth-din) sat and deliberated and were unable to proclaim "It is intercalated" until the advent of Nissan, I might think that it were intercalated; it is, therefore, written "which you shall call them .. My festivals." If you call them, they are My festivals. If not, they are not My festivals. ³3) If the year should not have been intercalated, and they intercalated it perforce or unwittingly or mistakenly — Whence is it derived that it is (nevertheless) intercalated? From (Vayikra 23:9) ("These are the festivals of the L–rd, callings of holiness, which you shall call (them) in their times": "them" — even unwittingly; "them" — even mistakenly; "them" — even perforce. ⁴4) I might think that if they intercalated it at night, or one year for (purpose of) the next, for less than a month of for more than a month — I might think that it were intercalated; it is, therefore, written "them (only those halachically proclaimed) … these are My festivals," and not those. ⁵5) And whence is it derived that the year is intercalated to answer some special need? From "which you shall call (them) in their times." ⁶6) I might think that just as the year is intercalated to answer some special need, so, it is intercalated because of tumah (of the populace); it is, therefore, written (Vayikra 23:5) "In the first month … it is Pesach" — Let the first month not pass without Pesach. ⁷7) (Vayikra 23:3) ("Six days shall work be done, and on the seventh day is a Sabbath of resting, a calling of holiness. All work you shall not do; it is a Sabbath to the L–rd in all of your dwellings.") What does the Sabbath have to do with (the section on) festivals? To teach that all who desecrate the festivals are considered as having desecrated the Sabbaths, and that all who keep the festivals are considered as having kept the Sabbath. ⁸8) And whence is it derived that if Yom Kippur fell on a Sabbath and he unwittingly performed a (forbidden) labor that he is liable for each (day) in itself? From "It is Sabbath," (Vayikra 23:27) "It is Yom Kippur." These are the words of R. Akiva. R. Yossi says: He is liable only for one.