Daf Yomi - Sukkah 4 - Less than Ten

Sfas Emes quotes from the sefer Beis Yisroel that asks on the fact that the Gemora cites sources from the Torah that a sukkah is invalid if it's less than ten tefachim. Shouldn't it be passul because one cannot dwell comfortably in such a sukkah? The Sfas Emes answers that the possuk is needed for a case where the schach is higher than ten, but the walls are not. If not for the passuk, this would be valid for the schach is higher than ten.

The Brisker Rav states (similar to the Sfas Emes) that there are two aspects of this halacha. There is a requirement that the walls must be at least ten tefachim and that the sukkah must be one where a person can dwell comfortably. A difference would be in a case where one would rest his sukkah on bedposts. The sukkah has walls that are ten tefachim, however it would be passul for the bed inside the sukkah creates that one cannot live comfortably there.