Commentary for Rosh Hashanah 14:8
ולרגלים מני רבי שמעון היא אימא סיפא ר' אלעזר ור"ש אומרים באחד בתשרי רישא וסיפא ר"ש ומציעתא ר"מ
is the authority in respect of festivals? It is R'Simeon,<span class="x" onmousemove="('comment',' As explained above, that R. Simeon requires three festivals in order in the matter of vows, and he is therefore the authority for the first statement in the Mishnah, that there is a New Year for festivals.');"><sup>7</sup></span>
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