Mesorat%20hashas for Rosh Hashanah 67:13
ואידך ביום ולא בלילה מנא ליה נפקא ליה מביום הכפורים
Because we find teru'ah [in one place] and teru'ah [in another place]<span class="x" onmousemove="('comment',' Viz., in connection both with the wilderness and the New Year.');"><sup>20</sup></span> to provide a gezerah shawah. Three teru'ahs are mentioned in connection with New Year - 'a solemn rest, a memorial proclaimed with teru'ah'; 'a day of teru'ah', and 'thou shalt make proclamation with the shofar of teru'ah'.
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