Sefer HaChinukh Mitzvah 318
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מִצְוַת שְׁבִיתָה מִמְּלָאכָה בְּיוֹם רִאשׁוֹן שֶׁל חַג הַסֻּכּוֹת – לִשְׁבֹּת מִמְּלָאכָה שֶׁאֵינָהּ צֹרֶךְ אֹכֶל נֶפֶשׁ בְּיוֹם רִאשׁוֹן שֶׁל חַג הַסֻּכּוֹת. שֶׁנֶּאֱמַר (ויקרא כג לה) בַּיּוֹם הָרִאשׁוֹן מִקְרָא קֹדֶשׁ.
The commandment of resting on the first day of the holiday of Sukkot: To rest from any work which is not for the needs of food for the soul on the first day of the holiday of Sukkot, as it is stated (Leviticus 23:35), “On the first day, a holy occasion.”
מִשָּׁרְשֵׁי מִצְוַת הַשְּׁבִיתָה בְּשַׁבָּת וּבְיָמִים טוֹבִים, כָּתַבְתִּי בָּהֶן כְּבָר מָה שֶׁיָּדַעְתִּי, וְטַעַם אֶחָד לְכֻלָּן. וּקְצָת דִּינֶיהָ, כָּתַבְתִּי (מצוה רחצ) בְּלָאו דְּאִסּוּר מְלָאכָה שֶׁבְּסֵדֶר זֶה בְּעֶזְרַת הַשֵּׁם.
I have already written what I have known from the roots of the commandment of rest on Shabbat and the holidays — and it is one reason for all of them. And I have written a few of its laws in the prohibition of work (Sefer HaChinukh 298) in this Order, with God’s help.
וְנוֹהֶגֶת מִצְוָה זוֹ בְּכָל מָקוֹם וּבְכָל זְמַן בִּזְכָרִים וּנְקֵבוֹת. וְהָעוֹבֵר עָלֶיהָ בִּטֵּל עֲשֵׂה מִלְּבַד שֶׁעָבַר עַל לָאו.
And this commandment is practiced in every place and at all times by males and females. And one who transgresses it has nullified a positive commandment, besides that he has transgressed a negative commandment.