Halakhah for Yoma 156:1
שעם ביום הכפורים עמד רבי יצחק בר נחמני על רגליו ואמר אני ראיתי את רבי יהושע בן לוי שיצא בסנדל של שעם ביוה"כ ואמינא ליה בתענית צבור מאי א"ל לא שנא אמר רבה בר בר חנה אני ראיתי את רבי אלעזר דמן ננוה שיצא בסנדל של שעם בתענית צבור ואמינא ליה ביום הכפורים מאי א"ל לא שנא רב יהודה נפיק בדהיטני אביי נפיק בדהוצי רבא נפיק (בדיבלי) רבה בר רב הונא כריך סודרא אכרעיה ונפיק
going forth [on the Day of Atonement] in sandals of bamboo? - Thereupon R'Isaac B'Nahmani stood up and said: I saw myself R'Joshua B'Levi going forth in sandals of bamboo on the Day of Atonement. I asked him: How about [on public rain] fast?<span class="x" onmousemove="('comment',' V. Ta'an. 12b.');"><sup>1</sup></span> He answered: There is no difference.
Sefer HaChinukh
And concerning the shoe (sandal), our teachers - God should protect them - explained that a shoe is always of leather. And that is what is forbidden on Yom Kippur, but not of a different type. And the principle of the matter according to some commentators is that anything that is fitting for the matter of release (chalitsah) - meaning to say, that it is of leather - is forbidden on Yom Kippur, and permitted to go out into a public domain with them (wearing them) on Shabbat. But anything that is not fitting for release - such as cork and reeds and palms (see Yoma 78b, that it is a shoe of grasses) and other types of grasses (plants) - are permitted on Yom Kippur, so long as they do not go out with them [to a public domain] in a place without an eruv, as we consider them like a burden (and not a piece of clothing, which is permitted). But from the commentators, there are [also] many honored ones that permit one to go out into the public domain with all of them.
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