Commentary for Moed Katan 46:2

מאן דאמר יש אבילות בשבת דקתני עולה מאן דאמר. אין אבילות בשבת דקתני אינה מפסקת

For, [said they], should you assume that mourning is to be observed on the Sabbath, why need we have [the reservation] AND DOES NOT INTERRUPT? But surely it states [also], [THE SABBATH] ENTERS [INTO COUNT]! - Because he has to teach in the latter part that [FESTIVALS]. DO NOT ENTER INTO COUNT, he teaches also [for the sake of symmetry] in the former part [THE SABBATH] ENTERS [INTO COUNT].

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