The eating we do today is at least on the level of the mon from heaven. The Torah, the second luchos of Yom Kippur was only given to those who ate the mon. The mon itself is the food of the malachei hashares that Moshe ate on har sinai, "lechem abirimb ochal ish", yet it still is considered that he did not eat or drink on the mountain. Thus our eating today on erev Yom kipper and receiving the Torah tomorrow is considered fasting for two days.
Reasoning behind אותו ואת בנו
ב''ה The reason that an אונן who lost their mother or father is not obligated in מצות until they are buried is that the child has a little of the the soul of their parents in them. When the parent dies a part of the child also dies. When a person is dead, they are free from מצות, 'במתים חפשי'. Similarly, when an animal loses its parent it is part dead, treifa, therefore it is forbidden to slaughter it the same day as its mother. It would not be a kosher Shechita. From תפארת יונתן פ' אמור
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