Rosh Hashanah 2A

ארבעה ראשי שנים הם, באחד בניסן ⁠— ראש השנה למלכים ולרגלים.

Mishnah: They are 4 days in the year that serve as the New Year, each for a different purpose: On the 1st of Nisan is the New Year for kings; it is from this date that the years of a king’s rule are counted. And the 1st of Nisan is also the New Year for the order of the Festivals, as it determines which is considered the first Festival of the year and which the last.

באחד באלול ⁠— ראש השנה למעשר בהמה. רבי אלעזר ורבי שמעון אומרים: באחד בתשרי.

On the 1st of Elul is the New Year for animal tithes; all the animals born prior to that date belong to the previous tithe year and are tithed as a single unit, whereas those born after that date belong to the next tithe year. R' Elazar and R' Shimon say: The New Year for animal tithes is on the 1st of Tishrei.

באחד בתשרי ⁠— ראש השנה לשנים ולשמיטין וליובלות, לנטיעה ולירקות.

On the 1st of Tishrei is the New Year for counting years, as will be explained in the Talmud; for calculating Sabbatical Years and Jubilee Years, i.e., from the 1st of Tishrei there is a biblical prohibition to work the land during these years; for planting, for determining the years of orla, the 3-year period from when a tree has been planted during which time its fruit is forbidden; and for tithing vegetables, as vegetables picked prior to that date cannot be tithed together with vegetables picked after that date.

באחד בשבט ⁠— ראש השנה לאילן כדברי בית שמאי. בית הלל אומרים: בחמשה עשר בו.

On the 1st of Shevat is the New Year for the tree; the fruit of a tree that was formed prior to that date belong to the previous tithe year and cannot be tithed together with fruit that was formed after that date; this ruling is in accordance with the statement of Beit Shammai. But Beit Hillel say: The New Year for trees is on the 15th of Shevat.