Commentary for Rosh Hashanah 14:16

רב שישא בריה דרב אידי אמר כי קא חשיב מידי דלא תלי במעשה מידי דתלי במעשה לא קא חשיב

But what of festivals which [in respect of vows] do not commence with the evening<span class="x" onmousemove="('comment',' It being assumed that the precept of 'not delaying' is not transgressed till the hour arrives when the animal vowed may be offered, i.e., till the perpetual offering of the morning is brought.');">¹⁷</span> and yet are reckoned? - Since he has to bring [his vow], he becomes guilty [of 'delaying'] from the very commencement [of the festival].<span class="x" onmousemove="('comment',' Even though he is unable to bring the sacrifice till the morning.');">¹⁸</span>

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