Berachos 8:5 - 8:6

נר ומזון – He who ate on Shabbat after [reciting] the Minha/Afternoon Service, and it became dark and he had not yet completed his meal and he doesn’t have more than a cup’s worth of wine, the School of Shammai states: [One recites the blessings for] the Candle, the Meal, the spices and the Havdalah prayer, since everyone [holds] that Havdalah [is recited] at the end, so that when one “leaves” a day, we do it as late [as possible] in order that it (the Sabbath) would not seem to him like a burden. They (the Schools of Hillel and Shammai) did not disagree other than on the Candle and on the Spices, for the School of Shammai holds [that we recite the blessings in the following order]: Candle, the Meal, and afterwards the Spices. And the School of Hillel says [that we recite the blessings in the following order]: The Candle, and the Spices, since both the Candle and Spices are mutually blessings that we can do and they do not appear as a burden, such as the Candle and Spices [which are recited] prior to ברכת המזון

בית שמאין אומרים שברא מאור האש – Who created, which implies in the past, and not “who creates,” which implies in the future.

מאור האש – and not the “lights of fire” since one “light” is found in a fire.

ובית הלל אומרים בורא – which also implies in the past

מאורי האש – There are many colors in the flame: red, white and greenish.

לא על הנר ולא על הבשמים – of an idolater. The [Havdalah] Candle because he [the idolater] did not rest on the Sabbath and did work by its candles, and we hold that light that did not “rest,” should not have blessing recited on it, since it was used in [acts of] transgression; and the spices of gentiles – we are speaking about the spices that are used at the dining parties of idolaters and constellation worshippers who are guests at them and since it is taught at the conclusion of the Mishnah “and not on the [Havdalah] candle and not on the Spices that are before the gods of the idolaters and constellation worshippers – what is the reason that it is said? What is the reason that we do not make a blessing on the spices of idolaters and constellation worshippers? Because it is considered a mere idolatrous dinner party for their god, and we don’t recite a blessing on the spices of those who are idolaters and constellation worshippers.

ולא על הנר של מתים –that we should make use their light even for mere honor.

ולא על בשמים של מתים – That we would use it to remove the odor.

ולא על נר ובשמים – of idolaters and constellation worshippers , since it is forbidden to derive benefit from them.

עד שיאותו לאורו – That they would benefit from its light, but not benefit in actuality, but it is so close to it, that one could benefit if one desired.