Jerusalem Talmud Rosh Hashanah 4:9

משנה: שׁוֹפָר שֶׁל רֹאשׁ הַשָּׁנָה אֵין מַעֲבִירִין עָלָיו אֶת הַתְּחוּם וְאֵין מְפַקְּחִין עָלָיו אֶת הַגַּל וְלֹא עוֹלִין בָּאִילָן וְלֹא רוֹכְבִין עַל גַּבֵּי בְהֵמָה וְלֹא שָׁטִין עַל פְּנֵי הַמַּיִם וְאֵין חוֹתְכִין אוֹתוֹ לֹא בְּדָבָר שֶׁהוּא מִשּׁוּם שְׁבוּת וְלֹא בַדָבָר שֶׁהוּא מִשּׁוּם לֹא תַעֲשֶׂה. אֲבָל אִם רָצָה לִיתֵּן לְתוֹכוֹ יַיִן אוֹ מַיִם יִתֵּן. אֵין מְעַכְּבִין אֶת הַתִּינוֹקוֹת מִלִּתְקוֹעַ אֲבָל מִתְעַסְּקִין עִמָּהֶן עַד שֶׁיִּלְמוֹדוּ. וְהַמִּתְעַסֵּק לֹא יָצָא וְהַשּׁוֹמֵעַ מִן הַמִּתְעַסֵּק לֹא יָצָא: MISHNAH: For the shofar of New Year’s Day⁹⁵Since blowing the shofar on Sabbath or holiday does not violate any biblical prohibition, neither biblical nor rabbinic holiday prohibitions may be violated in preparing the shofar. one neither crosses the Sabbath boundary⁹⁶The Sabbath boundary may not be crossed either to bring a shofar to a place or by a person to go to a place where he may hear the blowing., nor does one dig out from a heap⁹⁷If a building collapsed and buried the shofar, the debris is muqṣeh and may not be moved., nor does one climb on a tree⁹⁸A rabbinic prohibition., nor ride on an animal⁹⁹A horn still attached to an animal (a biblical violation) or a carcass (a rabbinic violation) may not be cut on the holiday to create a shofar., nor swim in the water⁹⁸A rabbinic prohibition., nor cut it in any way⁹⁹A horn still attached to an animal (a biblical violation) or a carcass (a rabbinic violation) may not be cut on the holiday to create a shofar., whether it be rabbinically or biblically forbidden. But if one wants to put wine or water into it¹⁰⁰To make the shofar easier to blow., he may do so. One does not prevent children from blowing but teaches them until they have learned¹⁰¹Since in blowing no biblical violation may possibly occur.. The teacher does not fulfill his obligation¹⁰²Since he has no intent of fulfilling his obligation, the obligation is not fulfilled either for him or any listener., nor did one who heard from a teacher fulfill his obligation.

הלכה: כֵּינִי מַתְנִיתָא. אָסוּר מִשּׁוּם שְׁבוּת וּבְלֹא תַעֲשֶׂה. HALAKHAH: So is the Mishnah: What is forbidden rabbinically and biblically¹⁰³Biblically forbidden would be making the horn into a musical instrument (by removing it from the carcass and drilling a hole at the other end); everything else is rabbinic. The Mishnah singles out to exclude biblically prohibited actions performed in a way (“with the back of one’s hand”) which only is a rabbinic infraction..

אָמַר רִבִּי לָ‍ֽעְזָר. מַתְנִיתָא בְגָדוֹל בְּיוֹם טוֹב שֶׁלְרֹאשׁ הַשָּׁנָה שֶׁחָל לִהְיוֹת בַּשַּׁבָּת. וְתַנֵּי כֵן. מִתְלַמְּדִין מִלִּתְקוֹעַ בַּשַּׁבָּת. אֵין מְעַכְּבִין אֶת הַתִּינּוֹקוֹת מִלִּתְקוֹעַ בְּיוֹם טוֹב. Rebbi Eleazar said, the Mishnah¹⁰⁴The one about teaching how to blow the shofar originally extended to blowing on a Sabbath at a place where the shofar was blown in the Calendar Court. Even there a grown-up could not blow except the one appointed by the court. is about an older one on New Year’s day which falls on a Sabbath. And it was stated so: One teaches not to blow on a Sabbath¹⁰⁵Even a place where the shofar was blown in the Calendar Court.; one does not prevent children from blowing¹⁰⁶All kinds of minors, from toddlers to almost adults. on the holiday.