Reference: The laws of Asmachta (exaggerated promises that one does not intend to fulfill) are explained elsewhere (Bava Metzi'a 74a).

Explanation: The Yerushalmi explains that he believes in the One who gives life to the worlds, and he sows.

Explanation: R. Shimon exempts even if he destroys in order to build in the same place, unless through the destruction there is an improvement more than if it had never been built there, e.g. a wick that must be singed. Then R. Shimon obligates, like it says below.

Question: According to R. Shimon, [how can we explain] the Mishnah below (73a), which teaches extinguishing and Soser (destroying, among Avos Melachos)?

Granted, we find extinguishing that fixes, like [the Gemara] explains, e.g. to make coals (wicks that will light nicely). However, we do not find Soser that he fixes through the Stirah more than if it had never been built there. Why is he liable according to R. Shimon?

Answer: We learn all of the Melachos from the Mishkan. The only extinguishing in the Mishkan was to make coals. Therefore, R. Shimon obligates only in such a case;

However, we find Soser in the Mishkan that does not fix through the Stirah more than if it had never been built there. Therefore he is liable even according to R. Shimon.

Question: Since we require Soser and extinguishing in order to build and burn, if so, in the Mishnah (73a) that teaches one who extinguishes and one who destroys, it should have taught extinguishing in order to burn and Soser in order to build, just like it taught one who erases in order to write two letters and one who tears in order to sew two stitches!

Answer: Also there, it was taught only because it needed to teach the Shi'ur of two letters and two stitches. However, extinguishing and Soser in order to burn and build any amount is liable. There was no need to teach them.