And for what reason did the Torah say: Pour water onto the altar in the Temple on the festival of Sukkot? The Holy One, Blessed be He, said: Pour water before Me on the festival of Sukkot so that the rains of the year, which begin to fall after Sukkot, will be blessed for you. And recite before Me on Rosh HaShana verses that mention Kingships, Remembrances, and Shofarot: Kingships so that you will crown Me as King over you; Remembrances so that your remembrance will rise before Me for good; and with what will the remembrance rise? It will rise with the shofar.
(א) סֻכָּה שֶׁהִיא גְבוֹהָה לְמַעְלָה מֵעֶשְׂרִים אַמָּה, פְּסוּלָה. רַבִּי יְהוּדָה מַכְשִׁיר. וְשֶׁאֵינָהּ גְּבוֹהָה עֲשָׂרָה טְפָחִים, וְשֶׁאֵין לָהּ שְׁלֹשָׁה דְּפָנוֹת, וְשֶׁחַמָּתָהּ מְרֻבָּה מִצִּלָּתָהּ, פְּסוּלָה. סֻכָּה יְשָׁנָה, בֵּית שַׁמַּאי פּוֹסְלִין, וּבֵית הִלֵּל מַכְשִׁירִין. וְאֵיזוֹ הִיא סֻכָּה יְשָׁנָה, כָּל שֶׁעֲשָׂאָהּ קֹדֶם לֶחָג שְׁלשִׁים יוֹם. אֲבָל אִם עֲשָׂאָהּ לְשֵׁם חָג, אֲפִלּוּ מִתְּחִלַּת הַשָּׁנָה, כְּשֵׁרָה:
(1) A sukka, i.e., its roofing, which is the main and most crucial element of the mitzva, that is more than twenty cubits high is unfit. Rabbi Yehuda deems it fit. Similarly, a sukka that is not even ten handbreadths high, and one that does not have three walls, and one whose sunlight that passes through its roofing is greater than its shade are unfit. With regard to an old sukka, Beit Shammai deem it unfit for the mitzva of sukka and Beit Hillel deem it fit. And which is considered an old sukka? It is any booth that one established thirty days or more prior to the Festival without expressly designating that it was for the mitzva of sukka. In that case, the assumption is that he constructed it for some other purpose. However, if he established it expressly for the sake of the festival of Sukkot, even if he constructed it at the beginning of the previous year, it is fit for use in the fulfillment of the mitzva of sukka, even according to Beit Shammai.
