Discussions Between Bais Hillel and Bais Shammai

According to Lubavitcher Rebbe (Lekutai Sichos vol. 6 Parshas Bo)

CaseBAIS SHAMMAIBAIS HILLELMain ReasonAccording to PotentialAccording to Actual OccurrencePortion of Hallel to say at Seder prior to the mealOnly first chapter
Eating of Korban (at the night meal) leads directly to the Exodus (2nd chapter)First two chapters
Since began the Mitzvah, then finish it (mention the Exodus in the 2nd chapter)When is honey in the hive considered liquidUpon person deciding to use the potential liquid outside of the hiveUpon beginning to drip (actually becoming liquefied)Rosh Hashanah for Trees4 months after judgment trees are sustained by “new” waters
Ending 1st of Shvat
1st of Tishrei general judgment of entire world including water (potential)Ending 15th of Shvat
Specific (actual) judgment of water on Sukkos (15th of Tishrei)Chanukah
Number of candles to lightAccording to the days that are to comeAccording to the days that have actually happenedNighttime Saying of ShemaFirst third of the night
Time when people go to sleepAll night
Actual sleeping timeWhat did HaShem created first and thus, considered the (primary) part of CreationThe Heaven
Spiritual realm in potential includes all (including Torah)The Earth
Actual place of existence of Torah and the Jews

Roots of their neshama leads to their differences

• גבורות (מחמירים) - נסתר
• חסדים (מקילים) - גילוי