Romans 14:5 - Ellicott's Commentary On The Whole Bible

One man esteemeth. — For the observance of days and seasons, compare Galatians 4:10; Colossians 2:16. From these passages, taken together, it is clear that the observance of special days has no absolute sanction, but is purely a question of religious expediency. That, however, is sufficient ground on which to rest it, and experience seems in favour of some such system as that adopted by our own Church.