Siman - Rosh Hashanah Daf 26

• Machlokes if a cow’s horn is valid as a shofar

The next Mishnah states: כל השופרות כשרים חוץ משל פרה מפני שהוא קרן – All shofars are suitable for use on Rosh Hashanah, except a cow’s, because it is a keren – a horn. Rebbe Yose said: All shofars are called “keren,” as it is stated: "במשך בקרן היובל" – upon the drawing out of the blast of the yoveil’s keren, when you hear the sound of the shofar. The Gemara explains that a yoveil is a ram. The Gemara asks what the Rabbanon’s reason is, given that Rebbe Yose has argued well, and it answers כל השופרות אקרו שופר ואקרו קרן – All the other shofars are valid because they are called both “shofar” and “keren,” whereas the horn of a cow is called a “keren” and not a “shofar,” for it is written in Moshe’s berachah to Shevet Yosef, "בכור שורו הדר לו וקרני ראם קרניו" – A firstborn, his ox, glory is his; and his horns are the keren’s of a re’im. Rebbe Yose’s response would be that a horn of a cow is also called a “shofar,” for it is written; I shall praise the name of Hashem with song, and I shall magnify it with thanksgiving, ותיטב לה' משור פר – And it shall be more pleasing to Hashem than a shor (ox) par (bull). Shor and par combine into shofar. Why were both terms of shor and par mentioned? To teach that Dovid Hamelech means that his tefillos shall be more pleasing to Hashem than the blowing of a shofar , which is the practice on fast days. We see from here that a cow’s horn is called a “shofar".

• Additional reasons why the Rabbanon hold a cow’s horn cannot be used as a shofar

The Gemara presents two other reasons why the Rabbanon said that a cow’s horn cannot be used as a shofar. Ullah said it is in accordance with what Rav Chisda said: Why does the Kohen Gadol not enter the Kodesh Hakadoshim in the bigdei zahav to do the avodah of Yom Kippur? לפי שאין קטיגור נעשה סניגור – Because an accuser cannot become a defender. Meaning, that since gold recalls the sin of the eigel hazahav, it may not be worn by the Kohen Gadol when he seeks kaparah. Similarly, the Rabbanon maintain that the horn of a cow (or any cattle) recalls the “offspring” of the Golden Calf, and so may not be used as a shofar on Rosh Hashanah. Abaye said that the Rabbanon’s reason is שופר אמר רחמנא ולא שנים ושלשה שופרות – The Torah said that the sound must emanate from the shofar, which implies and not from two or three shofars. But the horn of the cow, כיון דקאי גילדי גילדי מתחזי כשנים ושלשה שופרות – since it is composed of individual shells, it appears like two or three shofars. Rashi explains that a cow’s horn is unique, because each year’s growth is discernable, and so it appears as though one shell was added to another, the second beginning where the previous one left off. 

•  Machlokes which type of shofars are used on Rosh Hashanah, fast days and Yovel

The next Mishnah introduces a machlokes regarding what type of shofar is used on Rosh Hashanah, fast days, and Yom Kippur of Yovel. The Gemara explains that Rebbe Yehudah holds that on Rosh Hashanah תוקעין בשל זכרים – we blow with the horns of males, which are bent, כמה דכייף איניש דעתיה טפי מעלי – for on Rosh Hashana the more a person bows his mind, it is better, therefore a bent shofar is better since it reflects an attitude of submission, whereas on the Yom Kippur of Yovel, כמה דפשיט איניש דעתיה טפי מעלי – the more a person straightens his mind, to reflect an attitude of freedom is better, therefore a straight shofar of יעלים – of wild goats is used. The Tanna Kamma holds the opposite. On Rosh Hashanah, the more a person straightens his mind, the better, therefore a straight shofar is preferable, whereas on fast days, the more a person bows his mind, the better. Therefore, a bent shofar is preferred.