Every [act] for which one is liable on Shabbat because of mandated rest [shevut], [or] because it is only optional [reshut], [or] even though it is a religious act [mitzvah], he is also liable on Yom Tov.For the following acts he is liable because of shevut: One may not climb a tree, And one may not ride on an animal. And one may not swim in water. And one may not clap hands, nor slap [thighs], nor dance. For the following acts he is liable because they are only optional: One may not judge; And one may not betroth a wife, nor perform halizah, nor perform yibbum [consumate a levirate marriage]. And for the following acts one is liable even though it is a religious act [mitzvah]: One may not dedicate [anything to the Temple], nor vow a personal valuation, nor make a vow of herem, nor set aside terumah or tithes. All these things they [the rabbis said that they are forbidden] on Yom Tov, how much more so [are they forbidden] on Shabbat. There is no difference between Yom Tov and Shabbat except for the preparation of food alone.