Reference for Sukkah 13:14
מאי לאו יתירה שבת דסוכה אסוכה ולא אמרינן מגו
And the [law relating to] Shabbat is more [stringent] than that of Sukkah, in that a [wall for purposes of] the Sabbath is valid only if its standing portion is greater than its gaps, which is not the case with the Sukkah’
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