Commentary for Rosh Hashanah 37:2
שלפניו נמי תיפוק ליה דהוה ליה יום שלאחר ר"ח ר"ח דאורייתא ודאורייתא לא בעי חיזוק
- New Moon is ordained by the Written Law, and the ordinances of the Written Law do not require reinforcement, as it has been taught: 'These days which are mentioned in Megillath Ta'anith are forbidden [for fasting on] along with both the day before them and the day after them. As to Sabbaths and New Moons, they themselves are forbidden, but the days before and after them are permitted. What is the difference between one set and the other?
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