28) From here it can be proven that it is not a direct tradition from our teacher Moses, as you have assumed. For if it were a direct tradition from Moses, why did Shimon HaAmsoni or Nehemiah HaAmsoni explain all the "et" occurrences in the Torah when he reached "et Hashem Elohecha tira" (you shall fear the Lord your God), as mentioned in the Gemara in tractate Pesachim? It is taught that Shimon HaAmsoni, or some say Nehemiah HaAmsoni, used to interpret all the "et" occurrences in the Torah.
But when he reached "et Hashem Elohecha tira," he stopped and his students asked him, "Rabbi, what is the explanation for all the occurrences of 'et'?" He said to them, "Just as I received reward for the interpretation, so I receive reward for refraining from interpreting. Until Rabbi Akiva came and interpreted 'et Hashem Elohecha tira' to include the Torah scholars." And Rashi explained that once he reached "et Hashem Elohecha tira," he said, "How can I increase His fear?
I have explained them all and retracted from all the additional interpretations." Until Rabbi Akiva came and interpreted it to include the Torah scholars, that their fear of their teacher should be like the fear of Heaven. This is the language of the Talmud and Rashi. And if, according to your words, it is a halacha given to Moses at Sinai, what prompted Shimon HaAmsoni to interpret it?
Didn't he know to include the wife of Zer Anpin (the divine emanation representing God) as "Hashem Eloheinu" based on their words? And just as our sages expounded in Ketubot, it is taught: "Honor your father and your mother." 'Your father' refers to your father's wife, and 'your mother' refers to your mother's husband, and the extra vav (and) is to include your older brother.