Q. All the tractates of the Talmud are named after the general subject matter contained therein. Why is Tractate Beitzah named so when the name’s only connection to the tractate is the first word of the tractate? True there are some early commentaries that call it Maseches Yom Tov, but this question addresses those who call it Maseches Beitzah.

A. Several explanations are mentioned for the two names. Smichas Chachomim (p. 102-105) writes that the reason for the two names of this masechta that expounds the hilchos of Shabbos and Yom Tov is to allude to the Olam Havah, the Yom Shekulo Tov (Kidushin 39b). The name Beitza, he explains, stands cabbalisticly for the letter Yud on Hashem’s name. Just like the egg is circular and completely full, the letter Yud is similar and does not have an empty space in it.

Kovetz Shiurim Mar D’ror (Introduction) writes that the name Beitza (representing something newborn) points to the novelty involved in the first Mishna, namely that the opinion of Bais Hilel is to be stringent unlike his customary lenient stand and the Halacha follows his opinion.

Ysmach Hashem (p. 345) depends the two names on the dispute (Beiztah 15b) whether Yom Tov is L’Hashem for the sake of devoting our time mostly for Him or Yom Tov was given mainly Lachem for our personal enjoyment of the day.

A further reason is based on the Oznaim LaTorah (p. Ki Teitzeh) interpretation of why the Torah commanded the mitzvah of Shluach Hakan (sending off the mother bird) only on birds and not on other animals. His answer is that the compassion of birds on their young, exceeds that of other fauna in one aspect. Their eggs do not resemble the adults at all and they are not naturally adorable. Similarly divrey Torah may not necessarily have to be pleasant or attractive to be studied diligently in the beginning but eventually they will turn out to be a true Yom Tov.

Horav Shlomo Miller Shlit”a mentioned that the name Beiya is also a synonym of Tefilah, so alluding that Torah requires prayer and siato dishmayo to became a Yom Tov.

Other elucidations base themselves on the Yam Shel Shlomo (Bava Kama 4: 11) and Tiferes Yisroel (1: 1) on the propriety of the name “Beiytza”

Rabbi A. Bartfeld as advised by Horav Shlomo Miller Shlit”a