(Mishnah): One may not burn Shemen Sereifah on Yom Tov;

R. Yishmael forbids lighting [Neros Shabbos] with Itran (tar), due to honor of Shabbos. (This will be explained);

Chachamim permit all oils -- sesame, nut, radish, fish, wild gourd, tar and kerosene;

R. Tarfon says, we light only with olive oil.

(Gemara) Inference: [Only Shemen Sereifah is forbidden on Yom Tov,] but all the first [oils that the previous Mishnah forbids for Shabbos, for Yom Tov,] we may light.

(Mishnah - R. Yishmael): One may not light with tar, due to honor of Shabbos.

Question: What is the difference between tar and fish innards?

Answer: Fish innards, as long as they are burning, they do not smell bad. When they extinguish, they smell bad. Tar smells bad when it extinguishes and while it is burning;

Do not say that since it smells bad, [one may light with it, just] one must distance [until the smell ceases, e.g.] four Amos from it. Therefore it needs to say that "one may not light with it.'' (We explained this like PNEI ME'IR.)