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19. Accepting Rosh Hashanah early:
Some Poskim[1] rule that one should not accept the holiday of Rosh Hashanah earlier than required, and certainly to not make Kiddush prior to the start of the Holiday[2], in order not to precede the time of judgement and severeities. Practically, however, this ruling is omitted from the Shulchan Aruch, and on the contrary, it remains a Biblical command to accept Rosh Hoshanah early, as applies by every Shabbos and every Holiday.[3] Likewise, one may choose to make Kiddush early, after accepting the Holiday.
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[1] Opinion of Mahara Mivina, brought in Teshuvas Maharil 33 “Some do not eat during the day [of Erev Rosh Hashanah] in order not to add from the weekday to the holy on this Yom Tov, being that it is a day of judgement.” ; See Shoel Umeishiv Reviah 3:125; Mahariy Engel Yuma 81b; Shnos Chaim 61; Mikraeiy Kodesh 4
[2] See Maharil ibid “On this reason I have wondered, as one has already accepted the Holiday in prayer, however, perhaps the main accpetnace is by Kiddush which is Biblical.”
[3] M”A 581:10; Maharil ibid in previous footnote questions the stringent opinion; See Admur 608:1; Poskim ibid who discuss this opinion in the Maharil
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