출애굽기 5:1의 Tosefta

Beit Shammai say, the value (lit., "the measure") of the appearance offering is greater than the value of the Festival offering, [because with respect to] the appearance offering, all of it ascends to the Most High (i.e., it is entirely burnt on the altar), which is not the case with the Festival offering [which is eaten by the Kohanim and the owner]. And Beit Hillel say, the value of the Festival offering is greater than the value of the appearance offering, [because with respect to] the Festival offering, it applied before [the giving of] the Ten Commandments (see Ex. 5:1, and Lieberman here), and after [the giving of] the Ten Commandments, which is not the case with the appearance offering. Three commandments apply to the pilgrimages, and they are (1) the appearance offering, (2) the Festival offering, and (3) rejoicing. The appearance offering has something that the other two lack, and the Festival offering [has something] that the other two lack, and the [commandment of] rejoicing [has something] that the other two lack. [As to] the appearance offering, all of it ascends to the Most High, which is not the case with the other two. The Festival offering applied before the Ten Commandments and after the Ten Commandments, which is not the case with the other two. And [the commandment of] rejoicing applies to both men and women, and applies all seven days, which is not the case with the other two.