Commento su Levitico 23:35

מקרא קדש — This means: Hallow it (make it different from other days) by wearing fine clothes, and through appropriate prayer. In the case of other Festivals of which the same words are used, the expression מקרא קדש implies: Hallow them (distinguish them from other days) by your food and drink, by your fine clothes and appropriate prayers (cf. Sifra, Emor, Section 12 4).

Fine clothing. Why does Rashi explain the phrase “a holy assembly” out of order? He should have explained it [where it first appears in verse 27] before explaining “I will cause that person to perish,” and before “You shall not do any work?” The answer is: He could not explain “sanctify it with fine clothing, etc.,” [earlier], because perhaps when it wrote “a holy assembly,” this was to make the night forbidden like the day regarding work and koreis. But now that it is written “You shall not do any work” which is apparently superfluous to teach and warn that work is forbidden by at night as well as by during the day, [therefore] “a holy assembly” must be teaching that we “sanctify it with fine clothing.” This statement [of Rashi] too seems out of place and it belongs earlier, before “I will cause that person to perish,” because [here] he is referring to Yom Kippur of which the verse writes “a holy assembly” [as the Torah also writes regarding other festivals], and [yet] it is different than other assemblies. Therefore, Rashi did not explain anything [in his commentary on the other verses] where it states “a holy assembly” preceding this [when referring to] other festivals. (Divrei Dovid)