Keritot 20B

כגון שנתכוין לכבות ולהבעיר, דתנא קמא סבר לה כרבי יוסי, דאמר: הבערה ללאו יצאת,

This is referring to a case where he intended both to extinguish and to kindle. The Torah singles out the labor of kindling on Shabbat, as it is written: “You should not kindle fire in all your residence places on the day of Shabbat” (Exodus 35:3). The rabbis disagree with regard to the interpretation of this verse. As the first tanna holds in accordance with the opinion of R' Yosei, who says: Kindling was singled out from the general category of prohibited labors in order to teach that it is unlike other labors, teaching that it is a regular prohibition, i.e., it is punishable only with lashes and does not entail karet or stoning for an intentional transgression, or a sin offering for an unwitting transgression. Consequently, he is not liable to bring a sin offering for the kindling.

ורבי אליעזר ברבי צדוק סבר לה כרבי נתן, דאמר: הבערה לחלק יצאת.

And R' Eliezer, son of R' Tzadok, holds in accordance with the opinion of R' Natan, who says: Kindling was singled out in the Torah to divide the various primary categories of labor and to establish liability for the performance of each of them. According to this opinion, the prescribed punishments for kindling are the same as for the rest of the prohibited labors.

רבא אמר: להקדים איכא בינייהו.

Rava said yet another explanation of the disagreement in the baraita: The difference between them involves a case where one intended to ignite the lower coals and subsequently extinguish the upper coals, and instead he extinguished the upper ones and ignited the lower ones simultaneously. Since he performed the extinguishing first and did not perform it after he ignited as he had intended, the first tanna rules he is liable to bring only one sin offering. By contrast, R' Eliezer, son of R' Tzadok, maintains there is no exemption for performing the prohibited labors in a different sequence than intended.