(42) You shall live in booths seven days; all citizens in Israel shall live in booths, (43) in order that future generations may know that I made the Israelite people live in booths when I brought them out of the land of Egypt: I the LORD your God.
(א) סכה שהיא גבוהה למעלה מעשרים אמה, פסולה. רבי יהודה מכשיר. ושאינה גבוהה עשרה טפחים, ושאין לה שלש דפנות, ושחמתה מרבה מצלתה - פסולה. סכה ישנה - בית שמאי פוסלין, ובית הלל מכשירין. ואיזו היא סכה ישנה, כל שעשאה קדם לחג שלשים יום. אבל אם עשאה לשם חג, אפלו מתחלת השנה, כשרה.
(1) A sukkah taller than twenty cubits is invalid. Rabbi Yehudah validates it. And one which is not ten hand-breadths tall, or does not contain three walls, or whose whose [area of] sun is greater than its shade is invalid. Regarding an old sukkah, Beit Shammai invalidate it, and Beit Hillel validate it. What is an old sukkah? Any [sukkah] which one made it thirty days before the festival. But if one made it for the sake of the festival, even [if he made it] from the beginning of the year, it is valid.
Rava replied: From the following verse, "You shall live in booths for seven days" (Leviticus 23:42) the Torah declared: For seven days leave your permanent dwelling place and dwell in a temporary dwelling place. Up to twenty cubits [high] one makes his home a temporary one; higher than twenty cubits, one does not make his home temporary, but permanent. Abaye said to him: If so, if he made walls of iron and placed the [proper] skhakh over them, would it also not be a valid Sukkah. He answered him: This is what I mean to tell you: Up to twenty cubits, which a man makes his temporary home, even if he makes it permanent,he has fulfilled his mitzvah; [but in one] higher than twenty cubits, such as a man makes his permanent home, even if he makes it temporary, he has not fulfilled his obligation.