Commentary for Shabbat 228:2
אמר ליה מר קשישא בריה דרב חסדא לרב אשי מי אמרינן כהנים זריזין הן והתנן שלש להבטיל את העם ממלאכה שלש להבדיל בין קודש לחול כדאמר אביי לשאר עמא דבירושלים הכא נמי לשאר עמא דבירושלים
while [if it fell] at the termination of the Sabbath, habdalah was not recited,<span class="x" onmousemove="('comment',' In the evening prayer, V. Glos. When a Festival falls on Sunday, habdalah is recited in the evening to signify that there is a distinction between the holiness of the Sabbath and that of Festivals. ');"><sup>4</sup></span> is a unanimous opinion. But when I emigrated thither [to Palestine]. I found Judah the son of R. Simeon b. Pazzi sitting and saying, This is according to Akiba [only];<span class="x" onmousemove="('comment',' Since he maintains that the fats of the Sabbath may not be burnt on the Day of Atonement and vice versa, he evidently holds that they each enjoy equal sanctity. Therefore neither habdalah nor the sounding of the shofar is required, for these are necessary only to mark a difference in the degree of sanctity. ');"><sup>5</sup></span> for if [it agrees with] R. Ishmael, — since he maintains, The fats of the Sabbath may be offered on the Day of Atonement, let it [the <i>Shofar</i>] be sounded, so that it may be known that the fats of the Sabbath can be offered on the Day of Atonement,<span class="x" onmousemove="('comment',' For the sounding of the shofar would teach that the Day of Atonement possessed a lower degree of holiness. ');"><sup>6</sup></span>