Numerous reasons have been given for the time-honored, cherished custom to eat dairy foods on Shabuot. One of the lesser-known explanations is that offered by the Rama (Rav Moshe Isserles, Poland, 1530-1572), in his glosses to the Shulhan Aruch (Orah Haim 494). Interestingly enough, the custom the Rama describes is to eat a dairy meal followed by a meat meal. As Halacha forbids using the same loaf of bread for a dairy meal and a meat meal, eating these two meals necessitates the use of two separate loaves. These two loaves, the Rama writes, commemorate the special Shabuot sacrifice, which, as the Torah commands in the Book of Vayikra ( 23:17), consisted of two loaves of bread, and was thus named Korban Sheteh Ha'lehem (the "two-breads sacrifice"). We might wonder why, according to the Rama, no such commemoration is made for a similar sacrifice brought on the second day of Pesach. The Korban Ha'omer was offered from the newly-harvested barley on the 16 th of Nissan, and it paralleled the Korban Sheteh Ha'lehem brought on Shabuot. The Mishna (Menahot 68b) teaches that each of these two sacrifices functioned as a "Matir" – meaning, it made something permissible. The Korban Ha'omer made it permissible to eat from the newly-harvested crops, and the Korban Sheteh Ha'lehem made it permissible to offer Menahot (grain offerings) in the Bet Ha'mikdash from the newly-harvested crop. Meaning, although it was permissible to eat from the new grain after the offering of the Korban Ha'omer on the 16 th of Nissan, it remained forbidden to bring a meal-offering in the Temple from the new grain until the Korban Sheteh Ha'lehem was brought on Shabuot. Seemingly, if – as the Rama writes – we make a commemoration on Shabuot for the Korban Sheteh Ha'lehem, then we should also make a commemoration on the second day of Pesach for the Korban Ha'omer. Why don't we? The answer lies is a fundamental distinction between these two sacrifices. This distinction is expressed in a comment by the Sefat Emet (Rav Yehuda Aryeh Leib of Ger, Poland, 1847-1905) discussing a situation where, for whatever reason, the Korban Sheteh Ha'lehem was not brought on Shabuot. When it comes to the Korban Ha'omer on Pesach, the Sages inferred from a verse that the new grain becomes permissible for consumption after the 16 th of Nissan even if the sacrifice was not offered. Although the sacrifice is what permits the new grain, if there was no sacrifice, the grain becomes permissible after that day. One might have thought that since no such textual inference was made in regard to the Korban Sheteh Ha'lehem, the new grain remains forbidden for use with Menahot if this sacrifice is not offered. (This is, indeed, the view taken by the Minhat Hinuch, Siman 307.) The Sefat Emet, however, writes that this is not so. He explains that the Torah does not actually forbid using the new grain for sacrifices before the offering of the Korban Sheteh Ha'lehem. Rather, it requires that the Korban Sheteh Ha'lehem must be the first sacrifice brought from the new crop. This sacrifice is called a "Minha Hadasha" – "a new grain offering," because it was the first grain offering prepared with the newly-harvested wheat. This is the only reason why sacrifices may not be brought from the new crop before Shabuot – because the special Shabuot offering must be the first sacrifice brought from the new grain. Naturally, then, if – for whatever reason – this sacrifice was not brought, sacrifices may nevertheless be brought from the new crop after Shavuot. This understanding of the Korban Sheteh Ha'lehem points to a fundamental distinction between this sacrifice and the Korban Ha'omer on Pesach. The Korban Sheteh Ha'lehem is not actually a "Matir." Its function is not to permit wheat for use with sacrifices. It is offered as part of the celebration of Shabuot, which is called "Yom Ha'bikkurim" (Bamidbar 28:26) – the day of the new produce, when the first portion of newly-harvested wheat is brought as a sacrifice. The Korban Ha'omer, by contrast, is not inherently linked to Pesach. It happens to coincide with Pesach, but it has nothing inherently to do with this holiday. The Torah commanded offering this sacrifice on the 16 th of Nissan to permit eating the new crop, but this offering is not part of the observance of Pesach. This is seen clearly in the Rambam's rulings regarding the distribution of these sacrifices among the Kohanim. Generally speaking, the portions of a sacrifice given to the Kohanim were distributed only among the Kohanim who were "on duty" when the sacrifice was offered. However, the special Yom Tov sacrifices were distributed among any Kohen who wanted a portion, even if the Yom Tov was not during his "shift." In Hilchot Temidin U'musafin, the Rambam writes that the Korban Ha'omer was treated like a regular sacrifice – given only to the Kohanim who were "on duty" that day – but the Korban Sheteh Ha'lehem was distributed among all the Kohanim, as it is a Yom Tov sacrifice. This clearly shows that the Korban Sheteh Ha'lehem is part of the celebration of Shabuot, whereas the Korban Ha'omer is not part of the celebration of Pesach. This easily explains why, according to the Rama, we make a commemoration of the Korban Sheteh Ha'lehem on Shabuot, but make no similar commemoration of the Korban Ha'omer on Pesach. Since the Korban Sheteh Ha'lehem was an integral part of the Yom Tob of Shabuot in the times of the Bet Ha'mikdash, it warrants a commemoration now, when we cannot offer the sacrifice. The Korban Ha'omer, by contrast, was not an integral part of the Pesach celebration, and so it does not warrant a commemoration nowadays.