Study Rosh Hashanah folio 8A with parallel Hebrew-English text, traditional commentary, and modern study tools. Free access to Babylonian Talmud online.
והרי יובלות! רבי ישמעאל בנו של רבי יוחנן בן ברוקה היא.
The Talmud asks further: But the New Year for the Jubilee depends upon a certain action, i.e., sounding the shofar, and nevertheless the tanna counts it. The Talmud answers: The Mishnah is in accordance with the opinion of R' Yishmael, son of R' Yoḥanan ben Beroka, who said that the Jubilee Year begins on Rosh HaShana, even without the shofar blast.
ורב אשי אמר: ארבע ראשי השנים הם שהן בארבע ראשי חדשים.
The Talmud presents an alternative answer as to why the tanna did not include all the other New Years. Rav Ashi said: The tanna said that there are 4 New Years that fall on 4 New Moons. However, there are also other New Years that do not fall on New Moons.
באחד בשבט — כבית שמאי? הכי קאמר: שלשה לדברי הכל, באחד בשבט — מחלוקת בית שמאי ובית הלל.
The Talmud raises a question: Does Rav Ashi count the 1st of Shevat as one of the New Years; but the 1st of Shevat is a New Year only according to Beit Shammai, and by the time of Rav Ashi, the halakha was known to be in accordance with the opinion of Beit Hillel? The Talmud answers that this is what Rav Ashi is saying: There are 3 New Years that all agree occur on the 1st of the month, and the 1st of Shevat is subject to a dispute between Beit Shammai and Beit Hillel.
רבי אלעזר ורבי שמעון אומרים באחד בתשרי. אמר רבי יוחנן: ושניהם מקרא אחד דרשו, שנאמר: ״לבשו כרים הצאן ועמקים יעטפו בר יתרועעו אף ישירו״. רבי מאיר סבר: אימתי לבשו כרים הצאן — בזמן שעמקים יעטפו בר. ואימתי עמקים יעטפו בר — באדר, מתעברות באדר ויולדות באב, ראש השנה שלהן אלול.
§ The Mishnah teaches that R' Elazar and R' Shimon say: The New Year for animal tithes is on the 1st of Tishrei. R' Yoḥanan said: And both of them, R' Meir and R' Elazar, expounded the same verse in different ways. As it is stated in the verse: “The flocks are clothed in the meadows, and the valleys are wrapped in grain; they shout for joy, they also sing” (Psalms 65:14). R' Meir holds: When are the flocks clothed in the meadows, i.e., when do the rams impregnate the ewes and thereby clothe them? It is at the time when the valleys are wrapped in grain, i.e., when they are covered in grain. And when are the valleys wrapped in grain? It is in Adar. Therefore, the sheep conceive in Adar and give birth 5 months later in Av, and so it is fitting that their New Year is on the 1st of Elul, as most of the year’s lambs have been born by then.
Text data via Sefaria: William Davidson Edition - English and William Davidson Edition - Vocalized Aramaic, CC-BY-NC; edition provenance: Koren. Display terminology has been modernized for readability.