עצרת הוא. עָצַרְתִּי אֶתְכֶם אֶצְלִי; כְּמֶלֶךְ שֶׁזִּמֵּן אֶת בָּנָיו לִסְעוּדָה לְכָךְ וְכָךְ יָמִים, כֵּיוָן שֶׁהִגִּיעַ זְמַנָּן לִפָּטֵר, אָמַר, בָּנַי בְּבַקָּשָׁה מִכֶּם עַכְּבוּ עִמִּי עוֹד יוֹם אֶחָד, קָשָׁה עָלַי פְּרֵדַתְכֶם:
עצרת הוא — The word is derived from the root עצר “to hold back” and suggests: I keep you back with Me one day more. It is similar to the case of a king who invited his children to a banquet for a certain number of days. When the time arrived for them to take their departure he said, “Children, I beg of you, stay one day more with me; it is so hard for me to part with you!” (cf. Rashi on Numbers 29:36 and Sukkah 55b).
כל מלאכת עבדה. אֲפִלּוּ מְלָאכָה שֶׁהִיא עֲבוֹדָה לָכֶם, שֶׁאִם לֹא תַעֲשׂוּהָ יֵשׁ חֶסְרוֹן כִּיס בַּדָּבָר.
כל מלאכת עבדה ANY WORK THAT IS AN עבדה — i. e. even such work which rests as an obligation (עבודה) upon you because if it is left undone it involves monetary loss (cf. Rashi v. 8),
לא תעשו. יָכוֹל אַף חֻלּוֹ שֶׁל מוֹעֵד יְהֵא אָסוּר בִּמְלֶאכֶת עֲבוֹדָה, תַּ"לֹ "הִוא" (שם):
לא תעשו YE SHALL NOT DO: — One might think that it is forbidden to do such urgent work (מלאכת עבדה) also on the intermediate days of Passover and Tabernacles (which are Half-festivals)! Scripture, however, states: עצרת] הוא], “it (i. e. the eighth day) forms a restriction: [ye shall do no urgent work]” — but on the intermediate days such work is not forbidden (Sifra, Emor, Section 12 6).