Commentary for Rosh Hashanah 39:4
אי דאקלע יום שלשים בשבת ה"נ הכא במאי עסקינן דאקלע יום שלשים ואחד בשבת דמצוה לקדש על הראייה
- If the thirtieth day happens to be on Sabbath, that is actually what we do. Here, however, we are dealing with the case where the thirty-first day happens to fall on Sabbath [and we allow the Sabbath to be profaned because] it is a religious duty to sanctify on the strength of actual observation.<span class="x" onmousemove="('comment',' Hence we do not make New Moon on the thirtieth day, the new moon not yet having been observed, and it is not permitted to make it on the thirty-second.');"><sup>4</sup></span>
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