For the source text click/tap here: Sukkah 26
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This baraita on our daf teaches that one who is sick and would be discomforted by sleeping in the sukkah is exempt from the mitzvah. Even if this pain is minor, he is exempt.
The Gemora challenges this from the Mishna, which only says that the sick and those attending to them are exempt, implying that discomfort alone is not enough to exempt someone.
Rashi explains that suffering that “develops on its own” relates to discomfort stemming from the Sukkah itself. Typical examples include: discomfort from the heat of the sun beating down on the Sukkah, the cold temperature in the Sukkah, or a bad odor emitted by the structure’s leafy “schach” roof. Since a mourner’s sensitivity is not directly related to the Sukkah’s temperature or odor, he must put himself at ease so that he can perform the mitzvah.
We explore the notion of מִצְטַעֵר — פָּטוּר מִן הַסּוּכָּה
and the competing notions of whether one's discomfort stemming mainly from his own mental or emotional state, and not from the Sukkah, is not exempt from the mitzvah to dwell in the Sukkah.
This indeed is a revolutionary concept that the individual has the final say of what sukkah he wishes to use to fulfill the mitzvah and can reject a sukkah which the Torah considers permissible.
This is based originally in his right to accept or reject his year-round permanent home. The rights which the Torah grant him to select a home are the same rights which he has in selecting a sukkah as long as the sukkah fulfills the Torah requirements.
This is the true import of the concept of taishvu k’ain taduru.