1the sanctification of the day, i.e., kiddush at night, at the beginning of Shabbat, because the sanctification of the day takes precedence over the honor of the day and the honor of the night. And if it is so, that one who fails to recite kiddush at night may do so at any time during the day, let him leave over the cup of wine until the following day and use it for two mitzvot, as he can recite kiddush during the day and simultaneously honor the Shabbat day by drinking wine. Rav Naḥman bar Yitzḥak said to him: A mitzva is beloved in its proper time.
2Ravina objected to this answer: And do we say that a mitzva is beloved in its proper time? But wasn’t it taught in a baraita : One who enters his home at the conclusion of Shabbat recites the blessing over the wine, and then over the light, and then over the spices, and recites havdala thereafter over the cup of wine. And if he has only one cup of wine, he leaves it for after he eats his food, and uses it for Grace after Meals, and arranges all of the other blessings together thereafter. This baraita indicates that we do not say that a mitzva is beloved in its proper time, as one does not have to recite havdala immediately, i.e., before partaking of his meal.
3He said to him: I am neither a scholar, nor a speculator, nor an important individual; rather, I teach and systematically arrange halakhic rulings, and the scholars instruct the students in the study hall in accordance with my opinion. I maintain that there is a difference for us between the arrival of the day of Shabbat and the departure of the day. With regard to the arrival of the day, the sooner we welcome the day by reciting kiddush the better, and we thereby express how beloved it is to us. With regard to the conclusion of the day, we delay it so that Shabbat will not appear to be like a burden to us.
4The Gemara points out that one may learn from this baraita eight halakhot . The Gemara elaborates: Learn from it that one who recites havdala in the evening prayer must also recite havdala over a cup. The baraita states that one who comes home must recite the blessing over wine and havdala , despite the fact that he has presumably already recited havdala in the evening prayer service.
5And learn from it that one who recites the blessing of Grace after Meals requires a cup of wine. And learn from it that a cup of blessing requires a minimum measure, for otherwise it would have been possible for one who has only one cup of wine to simply divide it into two, recite havdala immediately, and still have a cup of wine left over for Grace after Meals.
6And learn from it that one who recites a blessing must taste the food over which he recites the blessing. Otherwise, one who has only one cup of wine would be able to use it for both havdala and Grace after Meals. And learn from it that once he has tasted the wine in the cup he has disqualified it from further use as a cup of blessing. And learn from it that even if one has tasted food after Shabbat, he nevertheless recites havdala .