their iniquities. From Rosh Hashanah to Yom Kippur, private individuals fast, and God absolves them of a third of their iniquities. On Yom Kippur, everyone fasts — men, women and children — and God tells Israel to let bygones be bygones; from then onwards we begin a new account. From Yom Kippur to Sukkot, all Israel are busy with the performance of religious duties. One is busy with a sukkah, one with a lulav. On the first day of Sukkot, all Israel stand in the presence of God with their palm-branches and etrogs in honor of God's name, and God tells them to let bygones be bygones; from now we begin a new account. Thus in , Moses exhorts Israel: "You shall take on the first day [of Sukkot] the fruit of goodly trees, branches of palm trees and the boughs of thick trees, and willows of the brook; and you shall rejoice before the Lord your God." Rabbi Aha explained that the words, "For with You there is forgiveness," in signify that forgiveness waits with God from Rosh Hashanah onward. And forgiveness waits that long so (in the words of ) "that You may be feared" and God may impose God's awe upon God's creatures (through the suspense and uncertainty). Tractate Sukkah in the Mishnah, Tosefta, Jerusalem Talmud, and Babylonian Talmud interpreted the laws of Sukkot in ; ; ; ; and ; . The Mishnah taught that a sukkah can be no more than 20 cubits high. Rabbi Judah, however, declared taller sukkot valid. The Mishnah taught that a sukkah must be at least 10 handbreadths high, have three walls, and have more shade than sun. The House of Shammai declared invalid a sukkah made 30 days or more before the festival, but the House of Hillel pronounced it valid. The Mishnah taught that if one made the sukkah for the purpose of the festival, even at the beginning of the year, it is valid. The Mishnah taught that a sukkah under a tree is as invalid as a sukkah within a house. If one sukkah is erected above another, the upper one is valid, but the lower is invalid. Rabbi Judah said that if there are no occupants in the upper one, then the lower one is valid. It invalidates a sukkah to spread a sheet over the sukkah because of the sun, or beneath it because