For the source text click/tap here: Rosh Hashanah 9
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The Gemara records a Beraisa in which Rebbi Akiva derives the requirement of Tosefes Kedushah (the requirement to refrain from plowing and harvesting, Charishah and Ketzirah, before the Shemitah year begins) from the verse, "b'Charish uv'Katzir Tishbos" -- "You shall rest from plowing and harvesting" (Shemos 34:21).
Rebbi Yishmael disagrees with Rebbi Akiva and derives the requirement to add to a sanctified time from the verse which teaches the Mitzvah to fast on Yom Kippur: "You shall afflict yourselves on the ninth of the month in the evening, from evening to evening, you shall rest on your day of rest" (Vayikra 23:32). Rebbi Yishmael points out that the verse first says to fast "on the ninth of the month," and then it says "in the evening," which means the tenth.
Rebbi Yishmael understands that the verse means that one must add some time to the sanctity of Yom Kippur from the preceding day. Similarly, the other apparently extra phrases ("you shall rest" and "on your day of rest") teach that one must add to Shabbos and to other sanctified times, such as Yom Tov and the Shemitah year.
Another teaching that is derived from this pasuk is presented by Hiyya bar Rav mi-Difti, who interprets the passage as teaching that someone who eats and drinks on erev Yom Kippur is credited as though he had fasted on both the ninth and the tenth days of Tishrei. This is generally understood to mean that there is a special mitzvah to eat on the day before Yom Kippur.
Several explanations are given for this law. Rashi and the Me’iri suggest that since there is a mitzvah to fast on the tenth, someone who spends the day before preparing for that mitzvah is given credit for the preparation. The Eliya Rabbah (Rav Eliyahu Shapira’s gloss on the Shulchan Arukh) suggests otherwise.
We explore the idea of eating on the 9th as a mitzvah in itself.