Commentary for Shabbat 273:13

ושניהם לא למדוה אלא מעבודת כוכבים ר"א סבר כעבודת כוכבים מה עבודת כוכבים אמר רחמנא לא תעביד וכי עביד מיחייב ה"נ לא שנא

'Rab Judah recited; He is not culpable.' For it was taught, R. Meir said: R. Eliezer and R. Joshua did not differ concerning a man who has two infants, one for circumcision on the eve of the Sabbath and another for circumcision on the Sabbath, and he errs and circumcises the one belonging to the eve of the Sabbath on the Sabbath, that he is not culpable. About what do they disagree? About him who has two infants, one for circumcision after the Sabbath and another for circumcision on the Sabbath, and he errs and circumcises the one belonging to after the Sabbath on the Sabbath, R. Eliezer declaring [him] liable to a sin-offering, while R. Joshua exempts him. Now, both learn it from nought save idolatry: R. Eliezer holds, It is like idolatry: just as idolatry, the Divine Law decreed, Do not engage [therein], and if one engages [therein] he is culpable, so here too it is not different — But R. Joshua [argues:] There he is not preoccupied with a precept, whereas here he is preoccupied with a precept.<span class="x" onmousemove="('comment',' He is anxious to carry out the obligation which rests on him, and this preoccupation excuses his error. Rab Judah accordingly reads the Mishnah quite differently, and in accordance with the present view. ');">¹²</span>

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