The mishna in Moed Katan (perek 3) compares Shmini Atzeres to the three holidays, the Regalim, while Rosh Hashna and Yom Kippur are compared to Shabbos.

It is Yom Tov specifically that nullifies mourning and stops the shiva. Because it is a concept of "simcha" joy.

Shabbos, on the other hand is counted as one of the seven days of mourning and does not interrupt them. The same applies to Rosh Hashana and Yom Kippur, their concept is not of "joy" persay.

Rather, Shabbos is the concept of pleasure.

The first level is within the order of creation (joy, binah) while the other is beyond the order of creation (pleasure, chochma.)

These two levels, of beyond and within, can be compared with the first two commandments and the others, that Moshe spoke. The first, were spoken directly from Hashem to us while, the second, also from Hashem himself, but through Moshe's throat.

Ohr Hatorah Ve'higadta le'bincha

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