Midrash Tanchuma, Emor
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וּלְקַחְתֶּם לָכֶם בַּיּוֹם הָרִאשׁוֹן, וַאֲפִלּוּ בְּשַׁבָּת. אֶלָּא בִּזְמַן שֶׁבֵּית הַמִּקְדָּשׁ קַיָּם, הָיוּ נוֹטְלִים. וְעַכְשָׁו גָּזְרוּ עֲלֵיהֶם חֲכָמִים הָאַחֲרוֹנִים, שֶׁלֹּא לִטֹּל בְּשַׁבָּת, שֶׁמָּא יֵלֵךְ אֵצֶל הַבָּקִי לִלְמֹד וְיַעֲבִירֶנּוּ אַרְבַּע אַמּוֹת בִּרְשׁוּת הָרַבִּים. וְכֵן לְעִנְיַן שׁוֹפָר. וְכֵן לְעִנְיַן מְגִלָּה.
(Lev. 23:40:) “And you shall take for yourselves on the first day,” and even on the Sabbath.⁹⁵ 27:8. [Indeed] during the time that the Temple was standing, [the people] took up [their lulavim on the Sabbath], but now the later sages have decreed for them not to take up [lulavim] on the Sabbath, lest one goes to the legal expert to learn [about the matter], and [it cause] him to carry it four cubits in the public domain.⁹⁶. 43a. The same also [holds true] in regard to a shofar and a scroll [of Esther].
footnotes: ⁹⁵ See Lev. 30:8; PRK ⁹⁶ For other reasoning behind the ruling, cf. Suk