סימן קלד סעיף א
מִצְוָה לִבְנוֹת הַסֻכָּה מִיָד בַּיּוֹם שֶׁלְּאַחַר יוֹם הַכִּפּוּרִים, וַאֲפִלּוּ הוּא עֶרֶב שַׁבָּת, דְּמִצְוָה הַבָּאָה לְיָדוֹ אַל יַחְמִיצֶנָּה. וְיִבְחַר מָקוֹם נָקִי לְהַעֲמִידָה שָׁם. וּמִצְוָה עַל כָּל אָדָם שֶׁיַעֲסֹק בְּעַצְמוֹ בַּעֲשִׂיַת הַסֻּכָּה וּבְהַנָּחַת הַסְּכָךְ. וְאַף עַל פִּי שֶׁהוּא אָדָם נִכְבָּד, זֶה כְּבוֹדוֹ, שֶעוֹסֵק בְּעַצְמוֹ בַּמִּצְוָה. וּמִן הָרָאוּי הָיָה לְבָרֵךְ שֶׁהֶחֱיָנוּ עַל עֲשִׂיַת הַסֻּכָּה, אֶלָּא שֶׁאָנוּ סוֹמְכִין עַל שֶׁהֶחֱיָנוּ שֶׁאוֹמְרִים בַקִּדּוּשׁ. וִיהַדֵּר לְיַפּוֹת אֶת הַסֻּכָּה וּלְהַנְאוֹתָהּ בְּכֵלִים נָאִים וּמַצָּעוֹת נָאוֹת כְּפִי כֹחוֹ.
It is a mitzvah to build the sukkah immediately, on the day after Yom Kippur,1Even though it was mentioned in the previous chapter (Paragraph 30) that it is a mitzvah to begin building the sukkah immediately after Yom Kippur at night, it is sufficient to make a symbolic beginning at night, whereas on the next day you should erect the entire sukkah if possible. (Mishnah Berurah 652:2) even if it is erev Shabbos,2You may work on the sukkah only until midday on erev Shabbos but afterwards it is forbidden. (Ibid., see also Kitzur Shulchan Aruch 72:9) because when a mitzvoh presents itself you should not put it off. You should select a clean location to build it.3You must not build a sukkah in an area which is affected by bad odors (garbage etc.) because this will cause you to leave the sukkah. (See Mishnah Berurah 630:4, Biur Halachah 637:3) It is a mitzvah for everyone to be personally involved in building the sukkah and laying the sechach (covering). Even though he is a distinguished person, it is considered an honor to be personally involved in the mitzvah. It would have been appropriate to say the berachah Shehecheyanu when building the sukkah, but we rely on the Shehecheyanu that is said in the Kiddush. You should endeaver to decorate the sukkah and to adorn it with beautiful things and elegant spreads, according to your means.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)