>The odd thing is that such a simple act as turning on a light is regarded as work. Or is it not allowed for another reason?
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>I may be off base here, but back in the day I remember learning (or hearing) that turning on a light is an act of creation (i.e. closing the circuit to create light). So, the act of not turning on the light honors the fact that no creation/work took place on the 7th day.
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>Perhaps someone else might be able to clarify.

The act of turning a light on is falls under the heading of work and so is not allowed - the spirit of Shabbos is that we should refrain from doing all those things that we associate with our workday lives