(R. Ze'ira citing Rav Chisda): When Yom Kipur falls on Erev Shabbos, we do not blow the Shofar [like we normally blow on Erev Shabbos to prepare people to cease Melachah. If Yom Kipur fell] after Shabbos, we do not do Havdalah [in Tefilah, like we do when Yom Tov is on Motza'ei Shabbos to show that we went from a higher Kedushah to a lower Kedushah].

Question: Is this like R. Akiva [who equates the Kedushah of Yom Kipur to that of Shabbos], but according to R. Yishmael, one does Havdalah, for he holds that Chelev of Shabbos may be offered on Yom Kipur [for Shabbos is more Kadosh]?

Answer (R. Ezra, to R. Mana): Even like R. Yishmael, one does not do Havdalah. Havdalah is only to permit something that was forbidden until now. If one burns Chelev of Shabbos on Shabbos, is it not permitted?!

Question (R. Shmuel, the brother of R. Berachiyah): He should do Havdalah, for one may rinse pickled and cooked foods [on Yom Kipur for the sake of Motza'ei Yom Kipur. One may not do correspondingly on Shabbos!]

Answer (R. Yosah): It is permitted to rinse pickled and cooked foods only from Minchah and onwards. (Therefore, we do not do Havdalah on Motza'ei Shabbos at night.)

Question: He should do Havdalah after Minchah!

Answer: There is not a cup or lamp (he cannot drink or light fire now). How could he do Havdalah?

Rebuttal (R. Avun): He could do Havdalah in Tefilah!