Related על מגילה 1:5
Tosefta Megillah
There is no difference between a holiday and Shabbat except for [work pertaining to preparation of] food. R' Yehuda said "also [work pertaining to] allowing for [preparation of] food. R' Nechunya ben Hakana said "Yom Kippur is like Shabbat with respect to payment for civil damages." There is no difference between the second set of three fasts and the last set of seven fasts except for blowing [the shofar] and closing the markets. There is no difference between one who swears off benefit from his fellow and one who swears off food from his fellow except for walking through the others' property and implements that are not used for food.
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