Quoting%20commentary for Sukkah 83:1

לא שנו אלא שלא יצא בו אבל יצא בו חייב הא מדאגבהיה נפק ביה אמר אביי כשהפכו

They taught [that he is not liable] only when he had not yet fulfilled his obligation, but if he had fulfilled his obligation, he is liable. But once he lifts it up, he has fulfilled his obligation! Abaye answered: This is a case] where he held it upside down.

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