For the source text click/tap here: Nedarim 16
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In continuing our discussion of the differences between a neder and a shevua, the Mishna teaches that nedarim can take effect on mitzvot while shevuot cannot. The example given by the Gemara is that a person who forbids on himself a sukka, a lulav or tefillin will be obligated to fulfill his neder even if he can no longer perform these commandments. If he takes an oath that he will not perform these mitzvot, however, he is still obligated to do them, since ein nishba’im la’avor al ha-mitzvot – a person cannot take an oath to abrogate a mitzva.
Rava said in objection to the explanation of Abaye: But were mitzvot given for the purpose of deriving benefit? The performance of mitzvot is not considered benefit. Why then would performance of the mitzva with the sukka be considered deriving benefit? Rather, Rava said a different explanation: This case is referring to one who said: Dwelling in a sukka is hereby prohibited to me, and that case is referring to one who said: I hereby take an oath that I will not dwell in a sukka.
We explore the notion that : מצות התורה לאו ליהנות נתנו
From different perspectives.