R’ Eliezer says: A man is obligated to eat fourteen meals in the succah, one each day and one each night. But the Sages say: This matter has no fixed obligation, except for the night of the first Yom Tov of the Festival only.  R’ Eliezer further stated: Whoever did not eat [in the succah] on the night of the first Yom Tov, must compensate for it on the night of the last Yom Tov. But the Sages say: This matter has no compensation. About this matter it is said: A twisted thing cannot be made straight, and what is not there cannot be numbered.