The Shabbos and Yom Tov expenses are not included in yearly budget:[1]
The money spent on behalf of [fulfilling the Mitzvah of Oneg] Shabbos and Yom Tov are not included in the budget decreed on Rosh Hashanah for one’s annual food expenses and other needs.[2]
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[1] Admur 242:3; 529:4; Hilchos Talmud Torah 1:7 [includes tuition]; Beitza 16a
[2] This is consistent with the saying of the Sages that “All of man’s food and expenses is allocated on Rosh Hashanah. It is then decided as to how much income he will make on behalf of providing him food and all his other needs for all the days of that year. This however is with exception to the expenses of Shabbos and Yom Tov of which no budget is allocated for it on Rosh Hashanah and thus if one increases in expenditure of Shabbos and Yom Tov [Hashem] adds [to his budget]. [242:3] If he decreases in his expenditure then Hashem decreases in his budget. [529:4]
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