Peh, zayin, reish, kuf, shin, beit, an acronym for: Lottery [payis], as a new lottery is performed on that day to determine which priests will sacrifice the offerings that day, and the order established on Sukkot does not continue; the blessing of time [zeman]: Who has given us life, sustained us, and brought us to this time, is recited just as it is recited at the start of each Festival; Festival [regel], as it is considered a Festival in and of itself and there is no mitzva to reside in the sukka (see Tosafot); offering [korban], as the number of offerings sacrificed on the Eighth Day is not a continuation of the number offered on Sukkot but is part of a new calculation; song [shira], as the Psalms recited by the Levites as the offerings were sacrificed on the Eighth Day are not a continuation of those recited on Sukkot; blessing [berakha], as the addition to the third blessing of Grace after Meals and in the Amida prayer (see Tosafot) is phrased differently than the addition recited on Sukkot.
אבל לענין תשלומין תשלומין דראשון הוא דהא תנן מי שלא חג ביום טוב הראשון של חג חוגג והולך כל הרגל כולו ויום טוב האחרון של חג
However, despite all these differences, with regard to compensation for failure to sacrifice the Festival offerings at the earliest opportunity, everyone agrees that it is a day of compensation for obligations not met during the first Festival, as didn’t we learn in the mishna: One who did not celebrate on the first Festival day of Sukkot by sacrificing the Festival offering may celebrate and sacrifice the Festival offering throughout the whole Festival in its entirety, including the last Festival day of the festival of Sukkot. Apparently, the Eighth Day of Assembly is considered the last Festival day of Sukkot and is appended to it with regard to its obligations.
ואימא עצרת דפרישת שבעה ליום אחד הוא א"ר אבא דנין פר אחד ואיל אחד מפר אחד ואיל אחד לאפוקי עצרת דשני אילים נינהו
The Gemara challenges further: And say that the priest should be sequestered before the festival of Shavuot, which is a Festival preceded by weekdays, as there too it is a matter of sequestering of seven days for one day. Rabbi Abba said: There is a distinction between the inauguration and Shavuot, as one derives an instance where the obligatory offering is one bull and one ram, Yom Kippur, from an instance where the obligatory offering is one bull and one ram, the inauguration, to the exclusion of Shavuot, when they are two rams that are offered.
הניחא למאן דאמר יום הכפורים איל אחד הוא אלא למ"ד שני אילים נינהו מאי איכא למימר דתניא רבי אומר איל אחד הוא האמור כאן הוא האמור בחומש הפקודים ר' אליעזר בר' שמעון אומר שני אילים הם אחד האמור כאן ואחד האמור בחומש הפקודים
The Gemara challenges: This works out well according to the one who said that the obligatory offering on Yom Kippur is one ram; however, according to the one who said that they are two rams that are sacrificed on Yom Kippur, what is there to say? According to that opinion, Yom Kippur is not comparable to the inauguration. As it was taught in a baraita: Rabbi Yehuda HaNasi says: One ram is the one that is mentioned here; as it is written: “With this Aaron will come into the Sanctuary, with a young bull for a sin-offering and a ram for a burnt-offering” (Leviticus 16:3), and it is the same one that is mentioned in the book of Numbers: “And on the tenth day of the seventh month you will have a sacred gathering when you will afflict your souls; you will not do any labor, and you will offer a burnt-offering to the Lord for a sweet aroma: One young bull, one ram…” (Numbers 29:7–8). Rabbi Eliezer, son of Rabbi Shimon, says: They are two rams offered on Yom Kippur, one mentioned here in the book of Leviticus and one mentioned in the book of Numbers.
אפילו תימא ר"א בר' שמעון התם חד לחובת היום וחד למוספין לאפוקי עצרת דתרוייהו חובת היום נינהו
The Gemara rejects this solution: Even if you say that it is in accordance with the opinion of Rabbi Eliezer, son of Rabbi Shimon, and two rams are brought on Yom Kippur, a distinction remains between Yom Kippur and Shavuot. There, with regard to Yom Kippur, one ram, mentioned in the book of Leviticus, is for the obligation of the day, the atonement of Yom Kippur; and one ram, mentioned in the book of Numbers, is for the additional offerings. This is to the exclusion of the halakha with regard to Shavuot, where both rams are obligations of the day. Therefore, there is no basis for deriving the halakha with regard to Shavuot from the inauguration.
ואימא ראש השנה דפרישת שבעה ליום אחד הוא א"ר אבהו דנין פר ואיל שלו מפר ואיל שלו לאפוקי עצרת וראש השנה דציבור נינהו הניחא למ"ד קח לך משלך
The Gemara asks: And say that the requirement derived is to sequester the priest prior to Rosh HaShana, as there, too, it is sequestering of seven days for one day. The days before Rosh HaShana are weekdays, and as in the inauguration, a bull and a ram are sacrificed. Rabbi Abbahu said that this too is rejected: One derives a bull and a ram that the High Priest brings from his own property on Yom Kippur from a bull and a ram that Aaron brought from his own property at the inauguration. This is to the exclusion of Shavuot and Rosh HaShana, when the bull and the ram sacrificed are from community property and not owned by the priest. The Gemara asks: This works out well according to the one who said that every time the Torah utilizes the phrase: Take you, it means from your own property,