שולחן ערוך אורח חיים · סימן רע״ד

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The Laws Pertaining to Breaking Bread on Shabbos, 4 Seifim: 1. Every person is obligated to break bread on two [whole] loaves. One holds them both in his hands and breaks the bottom one. RAMA: Specifically on the night of Shabbat. However on Shabbat day, or on the night of Yom Tov, we break the top one [Kol Bo; Hagahos Maimoni] and the reason is according to the Kabbalah.

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2. It is a mitzvah on Shabbat to break a big piece that will last you through the whole meal [and see above Siman 167].

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3. Those participating in the meal may not partake [of the bread] until the person breaking bread [first] partakes [of the bread that he cuts]. If, however, two loaves are placed before each one of them, they may partake of their bread even though he has not yet partaken of his.

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4. This meal, and the meal of the daytime, cannot be done without bread.