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CNY is an impromtu drama, in which host and guest both are actors and audience; so for a good
茶事, the guests need to be well-versed (CQ26).
Story from the
南方録（なんぽうろく）, in which 津田宗及（つで てんおうじや そうきゅう）visited
利休 on a whim.
利休 received him in the room, with the fire burning low and goes out to get fresh water. 宗及 in the meantime sees the fire being near the end, and lays new charcoal in the meantime.
利休 was very impressed by this.
3 sips: the first for the eyes, the second for the taste, the third to feel the soul the host has put into it (apart from powdered tea and water, he only adds his soul).
ふまい まつだいら: A mistake of the host is actually a mistake of the guest and vice-versa. The story of
利休 visiting ちくあん, who was so excited he was trembling, comes to mind.