Commentary for Yoma 174:14

מיתיבי אור יום הכפורים מתפלל שבע ומתודה שחרית שבע ומתודה מוסף שבע ומתודה בנעילה מתפלל שבע ומתודה ערבית מתפלל שבע מעין שמונה עשרה רבי חנינא בן גמליאל משום אבותיו מתפלל שמונה עשרה שלימות

- that is the view of R'Meir, whereas the Sages say: He should read the seven [benedictions], and if he wishes to conclude with the confession, he may do so. That would be a refutation of Samuel?<span class="x" onmousemove="('comment',' [Here at any rate all agree that at the concluding service there is an Amidah in contradiction to Samuel. MS.M. deletes this and reads in the Baraitha. But the Sages say he need not read the seven (benedictions) , which would be in support of Samuel. Thus the view of Samuel is 'a point of' dispute among Tannas'. V. n. 6; cur. edd. present a conflated text].');">¹⁹</span> - It is a refutation.' Ulla B'Rab came down [to the reader's desk] before Raba, commencing the Ne'ilah prayer with 'Thou hast chosen us and concluding with 'What are we, what is our life', and he praised him. R'Huna B'Nathan said: The individual should say it<span class="x" onmousemove="('comment',' I.e., What are we, etc.');">²⁰</span> after his prayer. Rab said: The concluding prayer exempts from evening prayer [to follow]. Rab goes according to his idea that it is all extra prayer, and since one has said it already [at dusk] it is not required any more. But did Ra say so? Did not Rab say: The halachah is according to the view that the evening Prayer is not obligatory?<span class="x" onmousemove="('comment',' In which case there is no point in his present ruling.');">²¹</span> He said this on the view that it is obligatory.<span class="x" onmousemove="('comment',' Not arguing for himself, but for the scholar of the opposite view.');">²²</span> An objection was raised: On the evening of the Day of Atonement he should read seven [benedictions] and make confession, in the morning also seven and make confession, at Musaf also seven and make confession, at Minah also seven and make confession,<span class="x" onmousemove="('comment',' So MS.M..');">²³</span> at Ne'ilah also seven and make confession, at the evening Prayer he reads seven benedictions [the seventh consisting of] the substance of the eighteen benedictions.<span class="x" onmousemove="('comment',' V. Ber. 29a.');">²⁴</span> R'Hanina B'Gamaliel said in the name of his ancestors: One must read the complete prayer of eighteen benedictions,

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