Arakhin 12B

שניה עלה וכיבש יהויקים.

in his second year he ascended to Eretz Yisrael and conquered Jehoiakim.

וכן בשניה.

§ The Talmud continues its discussion of the baraita, which teaches: When the Temple was destroyed for the first time, that day was the 9th of Av; and it was the conclusion of Shabbat; and it was the year after a Sabbatical Year; and likewise, the same happened when the Second Temple was destroyed.

ושניה במוצאי שביעית מי משכחת לה? מכדי בית שני כמה קם? ארבע מאה ועשרים. ארבע מאה ⁠— תמניא יובלי, ארבסרי ⁠— תרי שבוע, פשו להו שית, הוה ליה בשיתא בשבוע.

The Talmud asks: Can you find such a possibility, that the Second Temple was destroyed in the year after a Sabbatical Year? Now, for how many years did the Second Temple stand? It stood for 420 years. 400 years include exactly 8 Jubilees, as the Jubilee cycle is 50 years. An additional 14 years consist of two Sabbatical cycles. There are 6 years remaining during which the Temple stood, which means that the last year was the 6th year of the Sabbatical cycle, and therefore when the Temple was destroyed the following year it was a Sabbatical Year, not the year after the Sabbatical Year.

הא מני? רבי יהודה היא, דאמר: ״שנת חמשים עולה לכאן ולכאן״, אייתי תמניא מתמניא יובלי, והני שית ⁠— הוי ארביסר, אישתכח דבמוצאי שביעית חרוב.

The Talmud answers: In accordance with whose opinion is this baraita stated? It is in accordance with the opinion of R' Yehuda, who says that the 50th year is counted for here and for there, i.e., it is both the Jubilee Year and the 1st year of the next Sabbatical cycle and Jubilee cycle, and therefore each Jubilee cycle is only 49 years rather than 50 years. Consequently, when calculating the number of years of the Sabbatical and Jubilee cycles until the destruction of the Second Temple, bring an additional 8 years from the 8 complete Jubilee cycles during which the Temple stood. The 8 years and those 6 years that remained according to the previous calculation equal 14 years, which are two complete Sabbatical cycles. Therefore, it is found that the Second Temple was destroyed in the year following the Sabbatical Year.