Sforno on Exodus 23:12/ספורנו על שמות כ״ג:י״ב

1תשבות, you must even refrain from doing things which are not prohibited under the heading of מלאכה, the kind of activity associated with construction of the Tabernacle, if these activities represent strenuous exertion customary on weekdays. We have been taught in Shabbat 113 that one of the ways of honouring the gift of the Sabbath is to refrain from engaging in activities that remind one of weekdays. The Talmud bases this on Isaiah 58,13 who defines proper Sabbath observance as distinct from merely formal Sabbath observance, with these words: “if you refrain from trampling the Sabbath, from pursuing your affairs on My holy day; if you call the Sabbath ‘delight,’ the Lord’s holy day ‘honored,’ and if you honour it and go not your ways nor look to your affairs nor strike bargains, then you can seek the favour of the Lord.”

2למען ינוח שורך וחמורך, as a result of your Sabbath observance also your beasts of burden will enjoy rest.

3וינפש בן אמתך והגר, as a corollary of your own Sabbath observance also your personnel will enjoy physical respite from their weekday chores. The Torah describes the contrast with your own experience while you were slaves in Egypt, when you did not enjoy rest on your master’s holidays. We have proof of this in Exodus 5,9 when Pharaoh ordered a further intensification of the hard labour performed by the Israelites as a response to their request for a brief vacation in order to attend to their religious obligations. This is part of the national aspect of the Sabbath, stressed in Deuteronomy 5,14, as opposed to the universal aspect of Sabbath observance stressed in Exodus 20,11.