“ And the Tana of our Mishna teaches us the rabbinical institution (viz., the New Year for herbs) , leaving us to infer that if that must be observed, so much the more must the biblical law be followed.
The rabbis taught: If one gathers herbs on the eve of New Year's Day before sunset, and gathers others after sunset, he must not give the heave-offering or the tithe from the one for the other, for it is prohibited to give the heave-offering or tithe from the product of the past year for that of the present, of vice versa. ”

“ In what month does the earth bring forth grass, and at the same time the trees are full of fruit? Let us say Tishri, and that time of the year (mentioned in Genesis) was the autumn; the rain descended and the fruits flourished, as it is written [Gen. ii. 6] : "But there went up a mist from the earth," etc. R. Jehoshua says: Whence do we know that the world was created in Nissan? From the scriptural verse, in which it is written [Gen. i. 12] : "And the earth brought forth grass, and herb yielding seed, and the tree yielding fruit," etc. ”

“ Are we not all the children of one Father? Are we not All the children of one mother? Why should we be treated differently from other nations, and from all people who speak other languages inasmuch as ye issue such cruel edicts against us? ”

“ If a king die in Nissan, and his successor ascend the throne in Nissan, the same is the case. But if a king die in Adar, and his successor does not ascend the throne until Nissan, then the year ending with Adar should be referred to as the year of the dead king, and from Nissan it should be referred to as that of his successor. ”

“ All evidence that cannot be received from a woman cannot be received from any of the above. One who has seen the new moon, but is unable to go (to give evidence) , must be brought (if unable to walk) mounted on an ass, or even in a bed. 2 Persons afraid of an attack by robbers may take sticks with them; 2 and if they have a long way to go, it will be lawful for them to provide themselves with and carry their food. 2 Whenever (witnesses) must be on the road a day and a night, it will be lawful to violate the Sabbath to travel thereon, to give their evidence as to the appearance of the moon. ”

“ Our climate is very hot, but theirs is not.
Is this really so? Did not Rabba bar Samuel teach: One might suppose that as we intercalate the year when necessary, so we intercalate the month when necessary? Therefore it is written [Ex. xii. 2] : "This month shall be unto you the first of the months," which means as soon as you see (the new moon) as on this occasion, you must consecrate the month (whether or not it is necessary to intercalate it) . (How, then, could they intercalate Elul, which had always only twenty-nine days?) ”

“ An objection was raised from the following Boraitha: He who repents between (New Year's Day and the Day of Atonement) is forgiven, but if he does not repent, even though he offered the choicest sacrifice, he is not pardoned. ”

“ It is written [Gen. xviii. 14] : "At the next festival I will return to thee, and Sarah will have a son." What festival was it when he said this? Shall I say it was Passover, and he referred to Pentecost? That cannot be, for what woman bears children after fifty days' gestation? If I say it was Pentecost, and he referred to Tishri, a similar objection might be raised, for who bears children after five months' gestation? If I say it was Tabernacles, and he referred to Passover, a similar objection may be made, for who bears children in the sixth month of gestation? ”

“ Adar. The flocks conceive in Adar and produce their young in Abh; consequently the beginning of the year (for the cattle-tithe) is Elul. R. Eliezer and R. Simeon, however, say: When are the meadows clothed with flocks? At the season when they shout and sing. When do the ears of corn (seem to) send up a hymn of praise? In Nissan. Now, the sheep conceive in Nissan and produce in Elul, consequently the beginning of the year (for their tithe) is Tishri. But Rabha says: All agree that only Adar is the time when the meadows are clothed with flocks, and the valleys are covered with corn. ”

“ Signs are given, such as the words "but" and "only" in the Scriptures (which intimate limiting qualifications) , to indicate that if they cried before the decree was pronounced, only then would they be answered; but if after, they are not answered. (Would not this be a contradiction to the words "to those of a community"?) Nay, for those on a ship are not a community (but are considered as individuals) . ”

“ This excludes the opinion of R. Jehudah who holds that the jubilee year is added at the beginning and end. 1 The rabbis taught "Jobhel hi (it is a jubilee) ," even if the people have not relinquished (their debts) , even if the cornet is not sounded; shall we also say even if slaves are not released? Hence the word "hi" is used (to indicate that only when the slaves are released it is a jubilee) , so says R. Jehudah. R. Jose says: "It is a jubilee," even if debts are not relinquished and slaves are not released; shall we also say even if the cornet is not sounded? ”

“ The vow of one who says, "I will give the worth of myself (to the sanctuary) ;" or, "I will give what I am estimated to be worth (in accordance with Lev. xxvii.) ;" or the vow concerning objects, the use of which one has forsworn, or which one has consecrated (to the sanctuary) , or sin-offerings, guilt-offerings, burnt-offerings, peace-offerings, charity, tithes, the firstlings, the paschal offerings, the gleanings of the field, that which is forgotten to be gathered in the field, the produce of the corner of the field. ”

“ This would be correct as far as the latter quotation is concerned, for it specifically mentions Artaxerxes, but in the former verse how do we know that it refers to Artaxerxes? Perhaps it refers to another event altogether. Says R. Papa: Since in the first passage we read "the twentieth year" and in the second we read "the twentieth year," we may deduce by analogy that as in the one case Artaxerxes is meant, so is he meant also in the other. But how do we know that the event, recorded as having occurred in Kislev, and not the Nissan incident, happened first? ”

“ This opinion of R. Johanan is quite correct, for we find that a Boraitha quotes all the verses that he quotes here, and arrives at the same conclusion.
R. Hisda says: The rule of the Mishna--that the year of the kings begins with Nissan--refers to the kings of Israel only, but for the kings of other nations it commences from Tishri. As it is said [Neh. i. 1] : "The words of Nehemiah, the son of Hakhaliah. ”