Commentary for Berakhot 103:7
ומכל מקום קשיא קא סברי בית שמאי שאני עיולי יומא מאפוקי יומא עיולי יומא כמה דמקדמינן ליה עדיף אפוקי יומא כמה דמאחרינן ליה עדיף כי היכי דלא להוי עלן כמשוי
Nevertheless there is a difficulty ! Bet Shammai hold that the advent of a [holy] day is different from its conclusion ; for with its advent the more we anticipate it the better ; but with its conclusion the later we defer it the better, so that it may not seem to us a burden.
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
According to the Mishnah, Bet Shammai require the benediction over the day before that over the wine ; but according to the Baraita (which it is concluded emanates from Bet Shammai) the benediction over the wine precedes the Habdalah.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
The advent is marked by the benediction over the day, therefore it should come first, and it is to that the Mishnah refers.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
The conclusion is marked by the Habdalah and should come last. Since the baraita refers to the conclusion of the holy day, it does not conflict with the Mishnah.
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