For the source text click/tap here: Pesachim 68
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According to Rabbi Eliezer, a person must decide whether he wants to devote yom tov to his personal pleasures like eating and drinking or to God by spending the day learning Torah. Rabbi Yehoshua understands that a person is to divide his holiday in half – part for his own physical pleasure and part devoted to spiritual matters. Chatzi Lashem and Chatzi lachem. This reminds us of the NT quote "render unto Caesar..."