Commentary for Menachot 143:5

דבר אחר תקריב לפי שמצוה להביא מן הלח ומנין שאם לא מצא מן הלח יביא מן היבש תלמוד לומר תקריב דבר אחר תקריב לפי שמצותו לקצור בלילה מנין שאם נקצר ביום כשר (תלמוד לאמר תקריב)

Rabbah b. Bar Hanah said in the name of R. Johanan. The ruling of R. Eleazar son of R. Simeon is based upon the principle enunciated by R. Akiba, his father's teacher. For we have learnt: R. Akiba stated a general principle: Any work which can be done on the eve of the Sabbath does not override the Sabbath Moreover, he [R. Eleazar son of R. Simeon] is of the same opinion as R. Ishmael who holds that the reaping of the 'Omer is a religious duty. For we have learnt: R. Ishmael says, Just as ploughing is optional. so the harvest [referred to in the verse] is an optional one, excluding the harvesting of the 'Omer, which is a religious duty. Now if we were to hold that if the 'Omer was reaped not in accordance with its prescribed rite it is valid, wherefore does it override the Sabbath? Let it be reaped on the eve of the Sabbath! Since, however, it does override the Sabbath, one may infer that [he holds that] if it was reaped not in accordance with its prescribed rite it is invalid. <br>

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