ראש השנה ז

ראש השנה ז

הָא בְּבַעַל מוּם.

That one, Abaye, who said that one counts from the time that the animal is born, is speaking about a blemished animal. Since it was already fit to be slaughtered from the day of its birth, if one does not give it to the priest within a year of that day he transgresses the prohibition against delaying.

בַּעַל מוּם מִי מָצֵי אָכֵיל לֵיהּ? דְּקִים לֵיהּ בֵּיהּ שֶׁכָּלוּ לוֹ חֳדָשָׁיו.

The Gemara asks: Can an animal with a blemish really be eaten immediately on the day that it is born? Isn’t there a requirement to wait eight days before slaughtering it, in order to ascertain that the animal is viable and was not born prematurely? The Gemara answers: This is referring to a case where one is certain of when the animal was conceived and that its months of gestation have been completed, so that it may be presumed to be viable.

תָּנוּ רַבָּנַן: בְּאֶחָד בְּנִיסָן רֹאשׁ הַשָּׁנָה לָחֳדָשִׁים, וּלְעִיבּוּרִין, וְלִתְרוּמַת שְׁקָלִים. וְיֵשׁ אוֹמְרִים: אַף לִשְׂכִירוּת בָּתִּים.

§ The Sages taught a baraita that expands upon what was taught in the mishna: On the first of Nisan is the New Year for counting the months of the year, and for leap years, and for collection of the shekels that had been collected in Adar and used to purchase animals for communal offerings and other needs of the Temple; and some say that it is also the New Year for the renting of houses.

לָחֳדָשִׁים מְנָלַן — דִּכְתִיב: ״הַחֹדֶשׁ הַזֶּה לָכֶם רֹאשׁ חֳדָשִׁים רִאשׁוֹן הוּא לָכֶם לְחׇדְשֵׁי הַשָּׁנָה. דַּבְּרוּ אֶל כׇּל עֲדַת יִשְׂרָאֵל לֵאמֹר בֶּעָשׂוֹר לַחֹדֶשׁ הַזֶּה וְיִקְחוּ לָהֶם אִישׁ שֶׂה לְבֵית אָבוֹת שֶׂה לַבָּיִת. וְהָיָה לָכֶם לְמִשְׁמֶרֶת עַד אַרְבָּעָה עָשָׂר יוֹם לַחֹדֶשׁ הַזֶּה וְשָׁחֲטוּ אוֹתוֹ וְגוֹ׳״. וּכְתִיב: ״שָׁמוֹר אֶת חֹדֶשׁ הָאָבִיב״, אֵיזֶהוּ חֹדֶשׁ שֶׁיֵּשׁ בּוֹ אָבִיב, הֱוֵי אוֹמֵר — זֶה נִיסָן, וְקָרֵי לֵיהּ רִאשׁוֹן.

From where do we derive that the first of Nisan is the New Year for months? As it is written: “This month shall be to you the beginning of months; it shall be the first month of the year to you. Speak to all the congregation of Israel, saying: On the tenth day of this month they shall take to them every man a lamb, according to the house of their fathers, a lamb for a household…And you shall keep it until the fourteenth day of the same month: And the whole assembly of the congregation shall slaughter it toward evening” (Exodus 12:2–6). And elsewhere it is written: “Observe the month of ripening and keep Passover to the Lord your God; for in the month of ripening the Lord your God brought you forth out of Egypt by night” (Deuteronomy 16:1). Which is the month in which there is a ripening of grain? You must say that this is Nisan, and it is called the first month of the year.

וְאֵימָא אִיָּיר? בָּעֵינָא אָבִיב, וְלֵיכָּא. וְאֵימָא אֲדָר? בָּעֵינָא רוֹב אָבִיב, וְלֵיכָּא. מִידֵּי ״רוֹב אָבִיב״ כְּתִיב?

The Gemara asks: But one could say that it is the month of Iyyar. The Gemara answers: A month of ripening is required, and in Iyyar there is no ripening, as the grain has already ripened. The Gemara asks further: But one could say that it is the month of Adar, the month in which some of the grain begins to ripen. The Gemara answers: The month in which most of the ripening takes place is required, and this is not the case in Adar, as most of the grain ripens during the next month, the month of Nisan. The Gemara asks: But is most of the ripening written in the verse? The verse merely speaks of the month of ripening, and since there is some ripening in Adar, it is possible that this is the first month.

אֶלָּא אָמַר רַב חִסְדָּא, מֵהָכָא: ״אַךְ בַּחֲמִשָּׁה עָשָׂר יוֹם לַחֹדֶשׁ הַשְּׁבִיעִי בְּאׇסְפְּכֶם אֶת תְּבוּאַת הָאָרֶץ״, אֵיזֶהוּ חֹדֶשׁ שֶׁיֵּשׁ בּוֹ אֲסִיפָה, הֱוֵי אוֹמֵר — זֶה תִּשְׁרִי, וְקָא קָרֵי לֵיהּ ״שְׁבִיעִי״.

Rather, Rav Ḥisda said: It is derived that Nisan is the first of the months from here. The verse states: “Also on the fifteenth day of the seventh month, when you have gathered in the fruit of the land” (Leviticus 23:39). Which is the month in which there is a gathering of the grain of the field before the rains begin? You must say that this is Tishrei, and it is called the seventh month. Therefore, Nisan is the first month of the year.

וְאֵימָא מְרַחְשְׁוָן, וּמַאי ״שְׁבִיעִי״ — שְׁבִיעִי לְאִיָּיר? בָּעֵינָא אָסִיף, וְלֵיכָּא. וְאֵימָא אֱלוּל, וּמַאי ״שְׁבִיעִי״ — שְׁבִיעִי לַאֲדָר? בָּעֵינָא רוֹב אָסִיף, וְלֵיכָּא. מִידֵּי ״רוֹב אָסִיף״ כְּתִיב?

The Gemara asks: But one could say that verse is referring to the month of Marḥeshvan, and what is meant by seventh? It is the seventh month from the month of Iyyar. The Gemara rejects this possibility: A month of gathering is required, and in Marḥeshvan there is no gathering, as the crops have already been gathered in, and the fields have already begun to be plowed to prepare them for the next year’s planting. The Gemara asks further: But one could say that it is the month of Elul, the month in which the gathering of the grain from the fields begins, and what is meant by seventh? It is the seventh month from the month of Adar. The Gemara answers: The month in which most of the gathering takes place is required, and this is not the case in Elul, as most of the gathering is done in Tishrei. The Gemara asks: But is most of the gathering written in the verse?

אֶלָּא אָמַר רָבִינָא, דָּבָר זֶה מִתּוֹרַת מֹשֶׁה רַבֵּינוּ לֹא לָמַדְנוּ, מִדִּבְרֵי קַבָּלָה לָמַדְנוּ: ״בְּיוֹם עֶשְׂרִים וְאַרְבָּעָה לְעַשְׁתֵּי עָשָׂר חֹדֶשׁ הוּא חֹדֶשׁ שְׁבָט״. רַבָּה בַּר עוּלָּא אָמַר מֵהָכָא: ״וַתִּלָּקַח אֶסְתֵּר אֶל הַמֶּלֶךְ אֲחַשְׁוֵרוֹשׁ אֶל בֵּית מַלְכוּתוֹ בַּחֹדֶשׁ הָעֲשִׂירִי הוּא חֹדֶשׁ טֵבֵת״.

Rather, Ravina said: This matter we did not learn from the Torah of Moses, our teacher; rather, we learned it from the texts of the tradition, i.e., the Prophets and Writings: “On the twenty-fourth day of the eleventh month, which is the month of Shevat” (Zechariah 1:7). If Shevat is the eleventh month, Nisan must be the first month. Rabba bar Ulla said: It is derived from here, as it is stated: “So Esther was taken to the king Ahasuerus into his royal house in the tenth month, which is the month of Tevet” (Esther 2:16).

רַב כָּהֲנָא אָמַר מֵהָכָא: ״בְּאַרְבָּעָה לַחֹדֶשׁ הַתְּשִׁיעִי בְּכִסְלֵו״. רַב אַחָא בַּר יַעֲקֹב אָמַר מֵהָכָא: ״וַיִּקָּרְאוּ סוֹפְרֵי הַמֶּלֶךְ בָּעֵת הַהִיא בַּחֹדֶשׁ הַשְּׁלִישִׁי הוּא חֹדֶשׁ סִיוָן״. רַב אָשֵׁי אָמַר מֵהָכָא: ״הִפִּיל פּוּר הוּא הַגּוֹרָל לִפְנֵי הָמָן מִיּוֹם לְיוֹם וּמֵחֹדֶשׁ לְחֹדֶשׁ שְׁנֵים עָשָׂר הוּא חֹדֶשׁ אֲדָר״. וְאִיבָּעֵית אֵימָא, מֵהָכָא: ״בַּחֹדֶשׁ הָרִאשׁוֹן הוּא חֹדֶשׁ נִיסָן״.

Rav Kahana said: It is derived from here: “On the fourth day of the ninth month, in Kislev” (Zechariah 7:1). Rav Aḥa bar Ya’akov said: It is derived from here, as it is stated: “And the scribes of the king were called at that time in the third month, that is the month of Sivan” (Esther 8:9). Rav Ashi said: It is derived from here: “He cast pur, that is, the lot, before Haman from day to day, and from month to month, to the twelfth month, that is, the month of Adar” (Esther 3:7). And if you wish, say that it is derived from here: “In the first month, that is, the month of Nisan” (Esther 3:7).

וְכוּלְּהוּ, מַאי טַעְמָא לָא אָמְרִי מֵהַאי? דִּלְמָא מַאי ״רִאשׁוֹן״ — רִאשׁוֹן לְמִילְּתֵיהּ.

The Gemara asks: And all of the others, what is the reason that they did not say that it is derived from here, the last verse mentioned, which is explicitly referring to Nisan as the first month? The Gemara answers: It is because one could perhaps have said: What is meant here by first? It means the first in relation to its matter, i.e., the months of the decree, and so it cannot be proven from here that Nisan is the first of the months of the year.

וְתַנָּא דִּידַן — בְּשָׁנִים קָמַיְירֵי, בָּחֳדָשִׁים לָא קָמַיְירֵי.

The Gemara asks: And why didn’t the tanna of our mishna list the first of Nisan as the New Year for months, as did the tanna of the baraita? The Gemara answers: He is dealing with matters connected to years, but he is not dealing with matters connected to months.

וּלְעִיבּוּרִין לְעִיבּוּרִין מִנִּיסָן מָנִינַן? וְהָתַנְיָא: אֵין מְעַבְּרִין הַשָּׁנָה לִפְנֵי רֹאשׁ הַשָּׁנָה, וְאִם עִיבְּרוּהָ — אֵינָהּ מְעוּבֶּרֶת. אֲבָל מִפְּנֵי הַדְּחָק — מְעַבְּרִין אוֹתָהּ אַחַר רֹאשׁ הַשָּׁנָה מִיָּד. וְאַף עַל פִּי כֵּן, אֵין מְעַבְּרִין אֶלָּא אֲדָר.

§ It was taught in the baraita: And on the first of Nisan is the New Year for leap years. The Gemara asks: Do we really count leap years from Nisan? But isn’t it taught in a baraita: The court may not declare a leap year before Rosh HaShana, and if they did declare a leap year before Rosh HaShana, the declaration is not valid and it is not considered a leap year. But due to pressing circumstances, e.g., religious persecution, it may be declared immediately after Rosh HaShana. At that time, the Sages may declare that the coming year will be a leap year in accordance with their calculations. Even so, the additional month added to the leap year can be only a second Adar. In what sense, then, is Nisan the New Year for leap years?

אָמַר רַב נַחְמָן בַּר יִצְחָק: מַאי עִיבּוּרִין — הַפְסָקַת עִיבּוּרִין. דִּתְנַן: הֵן הֵעִידוּ שֶׁמְּעַבְּרִין הַשָּׁנָה כׇּל אֲדָר. שֶׁהָיוּ אוֹמְרִים — עַד הַפּוּרִים.

Rav Naḥman bar Yitzḥak said: What is meant here by leap years? It means the end of the leap year. Once the month of Nisan has arrived, the previous year can no longer be declared a leap year, as we learned in a mishna: They, Rabbi Yehoshua and Rabbi Papeyyas, testified that the court may declare a leap year all through the month of Adar, as there were Sages who said: A year may be declared a leap year only until Purim, and if the decision to declare a leap year was not made before Purim, the year can no longer be declared a leap year.

מַאי טַעְמָא דְּמַאן דְּאָמַר עַד הַפּוּרִים? כֵּיוָן דְּאָמַר מָר: שׁוֹאֲלִין בְּהִלְכוֹת הַפֶּסַח קוֹדֶם לַפֶּסַח שְׁלֹשִׁים יוֹם, אָתֵי לְזַלְזוֹלֵי בְּחָמֵץ.

The Gemara explains the dispute: What is the rationale of the one who said that a leap year can be declared only until Purim? It is since the Master said: One asks about the halakhot of Passover thirty days before Passover. Immediately following Purim, on the fifteenth of Adar, people already began to immerse themselves in the halakhot of Passover, which occurs on the fifteenth of Nisan. Were the court to declare a leap year after Purim, the festival of Passover would then be delayed for another month. In that case, there is concern that people will come to demean the prohibition against leavened bread and not observe Passover on its new date in the proper manner.

וְאִידַּךְ — מִידָּע יְדִיעַ דְּשַׁתָּא מְעַבַּרְתָּא בְּחוּשְׁבָּנָא תַּלְיָא מִלְּתָא, וְסָבְרִי: חוּשְׁבָּנָא הוּא דְּלָא סְלֵיק לְהוּ לְרַבָּנַן עַד הָאִידָּנָא.

And the other Sages, Rabbi Yehoshua and Rabbi Papeyyas, who are not concerned about this, what do they say? They say that people know that a leap year is dependent on the calculation, and they will assume that the Sages did not complete the calculation until now, after Purim. Since this is a matter of common knowledge, there is no concern that declaring a leap year at that late time will lead to a disregard of the halakhot of Passover.

וְתַנָּא דִּידַן? בְּהַתְחָלָה קָמַיְירֵי, בְּהַפְסָקָה לָא קָמַיְירֵי.

The Gemara asks: And why didn’t the tanna of our mishna include the first of Nisan as the New Year for leap years? The Gemara answers: He is dealing with years that begin on the first of Nisan, but he is not dealing with years that end on that date. With regard to leap years, the first of Nisan is the end not a beginning.

וְלִתְרוּמַת שְׁקָלִים. מְנָלַן? אָמַר רַבִּי יֹאשִׁיָּה, אָמַר קְרָא: ״זֹאת עוֹלַת חֹדֶשׁ בְּחׇדְשׁוֹ לְחׇדְשֵׁי הַשָּׁנָה״ — אָמְרָה תּוֹרָה: חַדֵּשׁ וְהָבֵא קׇרְבָּן מִתְּרוּמָה חֲדָשָׁה. וְגָמְרִי ״שָׁנָה״ ״שָׁנָה״ מִנִּיסָן, דִּכְתִיב: ״רִאשׁוֹן הוּא לָכֶם לְחׇדְשֵׁי הַשָּׁנָה״.

§ It was taught in the baraita: And the first of Nisan is the New Year for collection of the shekels that had been collected in Adar and were used to purchase animals for communal offerings and other needs of the Temple. The Gemara asks: From where do we derive this? Rabbi Yoshiya said that the verse states: “This is the burnt-offering of each month in its month throughout the months [leḥodshei] of the year” (Numbers 28:14). The seemingly superfluous term: “Throughout the months [leḥodshei] of the year,” should be understood as follows: The Torah is saying here: Renew [ḥaddesh] the year and bring an offering from the new collection of the shekels. And it is derived by way of a verbal analogy between one instance of the word “year” and another instance of the word “year” that the year begins for this purpose from Nisan, as it is written with regard to Nisan: “It shall be the first month of the year to you” (Exodus 12:2).

וְלִגְמוֹר ״שָׁנָה״ ״שָׁנָה״ מִתִּשְׁרִי, דִּכְתִיב: ״מֵרֵאשִׁית הַשָּׁנָה״! דָּנִין שָׁנָה שֶׁיֵּשׁ עִמָּהּ חֳדָשִׁים מִשָּׁנָה שֶׁיֵּשׁ עִמָּהּ חֳדָשִׁים, וְאֵין דָּנִין שָׁנָה שֶׁיֵּשׁ עִמָּהּ חֳדָשִׁים מִשָּׁנָה שֶׁאֵין עִמָּהּ חֳדָשִׁים.

The Gemara asks: But let us learn by way of a verbal analogy between one instance of the word “year” and a different instance of the word “year” that the year begins for this purpose from Tishrei, as it is written with regard to Tishrei: “From the beginning of the year” (Deuteronomy 11:12). The Gemara answers: One derives the meaning of the word “year” together with which “months” are mentioned, as the verse states: “Throughout the months of the year,” from another instance of the word “year” together with which months are mentioned, as the verse states: “It shall be the first month of the year to you.” And one does not derive the meaning of the word “year” together with which months are mentioned from an instance of the word “year” together with which “months” are not mentioned, as the verse states: “From the beginning of the year.”

אָמַר רַב יְהוּדָה אָמַר שְׁמוּאֵל: קׇרְבְּנוֹת צִבּוּר הַבָּאִין בְּאֶחָד בְּנִיסָן — מִצְוָה לְהָבִיא מִן הֶחָדָשׁ. וְאִם הֵבִיא מִן הַיָּשָׁן — יָצָא, אֶלָּא שֶׁחִיסֵּר מִצְוָה.

§ Rav Yehuda said that Shmuel said: With regard to communal offerings that are brought on the first of Nisan, there is a mitzva to bring them from the new contribution of shekels collected for that year. However, if one brought them from the old contribution, i.e., from last year’s shekels, he has fulfilled the obligation with regard to the offerings, but he lacks the mitzva of bringing them from the new shekels.

תַּנְיָא נָמֵי הָכִי: קׇרְבְּנוֹת צִבּוּר הַבָּאִין בְּאֶחָד בְּנִיסָן — מִצְוָה לְהָבִיא מִן הֶחָדָשׁ, וְאִם הֵבִיא מִן הַיָּשָׁן — יָצָא, אֶלָּא שֶׁחִיסֵּר מִצְוָה. וְיָחִיד שֶׁהִתְנַדֵּב מִשֶּׁלּוֹ — כְּשֵׁרִין, בִּלְבַד שֶׁיִּמְסְרֵם לַצִּבּוּר.

The Gemara comments: This halakha is also taught in a baraita: With regard to communal offerings that are brought on the first of Nisan, there is a mitzva to bring them from the new contribution of shekels. However, if one brought them from the old contribution, he has fulfilled the obligation with regard to the sacrifices, but he lacks the mitzva of bringing them from the new shekels. If a private individual volunteered to bring the communal offerings from his own property, they are fit for the altar, provided that he transfers them over to the community.

פְּשִׁיטָא! מַהוּ דְּתֵימָא: לֵיחוּשׁ שֶׁמָּא

The Gemara asks: It is obvious that one may donate of his own property to the community, provided that he transfers it to the community in the proper manner. The Gemara answers: Lest you say that we should be concerned that perhaps

לֹא יִמְסְרֵם לַצִּבּוּר יָפֶה יָפֶה, קָא מַשְׁמַע לַן.

he will not transfer them over to the public without reservation, and in his heart he will hold on to them as his own, therefore the baraita teaches us that this is not a matter of concern.

וְתַנָּא דִּידַן? כֵּיוָן דְּקָתָנֵי: אִם הֵבִיא יָצָא — לָא פְּסִיקָא לֵיהּ.

The Gemara asks: And why didn’t the tanna of our mishna count the first of Nisan as the New Year for shekels? The Gemara answers: The tanna of the mishna lists only definite New Years. Since it is taught: If one brought them from the old contribution, he has fulfilled his obligation, he could not state this New Year as a definite rule, and so he did not teach it.

וְיֵשׁ אוֹמְרִים: אַף לִשְׂכִירוּת בָּתִּים. תָּנוּ רַבָּנַן: הַמַּשְׂכִּיר בַּיִת לַחֲבֵירוֹ לְשָׁנָה — מוֹנֶה שְׁנֵים עָשָׂר חוֹדֶשׁ מִיּוֹם לְיוֹם. וְאִם אָמַר ״לְשָׁנָה זוֹ״, אֲפִילּוּ לֹא עָמַד אֶלָּא בְּאֶחָד בַּאֲדָר, כֵּיוָן שֶׁהִגִּיעַ יוֹם אֶחָד בְּנִיסָן — עָלְתָה לוֹ שָׁנָה.

§ It was taught in the baraita: And some say that the first of Nisan is also the New Year for the renting of houses. The Sages taught the following baraita: If one rents out a house to another person for a year, he counts twelve months from day to day. But if he said that he was renting it for this year, then even if the agreement was made only on the first of Adar, once the first of Nisan arrived one month later, it is counted as a year, and the rental contract comes to end.

וַאֲפִילּוּ לְמַאן דְּאָמַר יוֹם אֶחָד בַּשָּׁנָה חָשׁוּב שָׁנָה — שָׁאנֵי הָכָא, דְּלָא טָרַח אִינִישׁ לְמֵיגַר בֵּיתָא לִבְצִיר מִתְּלָתִין יוֹמִין.

The Gemara comments: Even according to the one who said that one day in a year is considered a year, it is different here, with regard to rental halakhot, as a person does not take the trouble to rent a house for less than thirty days. Therefore, if one rented a house after the first of Adar, the remaining days of Adar are not considered a full year.

וְאֵימָא תִּשְׁרִי? סְתָם כִּי אָגַר אִינִישׁ בֵּיתָא — לְכוּלְּהוּ יְמוֹת הַגְּשָׁמִים אָגַר.

The Gemara asks: But why not say that the first of Tishrei is the New Year for the renting of houses, and so if one rents a house for a year in the summer the year would come to an end in Tishrei? The Gemara answers: A person who rents a house without specification intends to rent it for all of the rainy season, until Nisan, when the rainy season comes to a close.

וְתַנָּא קַמָּא דְּבָרַיְיתָא, וְתַנָּא דִּידַן? בְּנִיסָן נָמֵי מִישְׁכָּח שְׁכִיחִי קִיטְרֵי.

The Gemara asks: And why didn’t the first tanna of the baraita and the tanna of our mishna include the first of Nisan as the New Year for the renting of houses? They hold that even in Nisan it is common that the sky becomes covered with clouds and rain falls. Therefore, one who rents a house does not have in mind to rent it only until the first of Nisan, as presumably he does not want to find himself in a situation where he is homeless when it is still raining.

בְּאֶחָד בֶּאֱלוּל רֹאשׁ הַשָּׁנָה לְמַעְשַׂר בְּהֵמָה. מַנִּי — רַבִּי מֵאִיר הִיא. דְּתַנְיָא, רַבִּי מֵאִיר אוֹמֵר: בְּאֶחָד בֶּאֱלוּל רֹאשׁ הַשָּׁנָה לְמַעְשַׂר בְּהֵמָה.

§ The mishna states: On the first of Elul is the New Year for animal tithes. The Gemara comments: Who is the author of the opinion cited in this mishna? It is Rabbi Meir, as it is taught in a mishna that Rabbi Meir says: On the first of Elul is the New Year for animal tithes.

וְלָרְגָלִים. מַנִּי — רַבִּי שִׁמְעוֹן הִיא. אֵימָא סֵיפָא, רַבִּי אֶלְעָזָר וְרַבִּי שִׁמְעוֹן אוֹמְרִים: בְּאֶחָד בְּתִשְׁרִי. רֵישָׁא וְסֵיפָא רַבִּי שִׁמְעוֹן, וּמְצִיעֲתָא רַבִּי מֵאִיר!

The Gemara asks: And with regard to the Festivals, i.e., that the first of Nisan is the New Year for Festivals, who is the author of the opinion cited in the mishna? It is Rabbi Shimon, who holds that one transgresses the prohibition against delaying only if the three Festivals have passed in their proper order, with Passover first. Say the last clause of the mishna, which states that Rabbi Elazar and Rabbi Shimon say: The New Year for animal tithes is on the first of Tishrei. Can it be that the first clause and the last clause follow the opinion of Rabbi Shimon, while the middle clause relating to animal tithes follows the opinion of Rabbi Meir?

אָמַר רַב יוֹסֵף: רַבִּי הִיא, וְנָסֵיב לַהּ אַלִּיבָּא דְּתַנָּאֵי. בִּרְגָלִים סָבַר לַהּ כְּרַבִּי שִׁמְעוֹן, וּבְמַעְשַׂר בְּהֵמָה סָבַר לַהּ כְּרַבִּי מֵאִיר.

Rav Yosef said: The entire mishna is in accordance with the opinion of Rabbi Yehuda HaNasi, and he takes the mishna according to the opinions of different tanna’im. With regard to the Festivals, he holds in accordance with the opinion of Rabbi Shimon, while with regard to animal tithes he holds in accordance with the opinion of Rabbi Meir.

אִי הָכִי, אַרְבָּעָה? חֲמִשָּׁה הָווּ! אָמַר רָבָא: אַרְבָּעָה לְדִבְרֵי הַכֹּל; לְרַבִּי מֵאִיר אַרְבָּעָה — דַּל רְגָלִים, לְרַבִּי שִׁמְעוֹן אַרְבָּעָה — דַּל מַעְשַׂר בְּהֵמָה.

The Gemara raises a difficulty: If so, how are there four New Years? If the tanna of the mishna holds that the first of Elul is the New Year for animal tithes, there are five New Years: The first of Nisan, the fifteenth of Nisan, the first of Elul, the first of Tishrei, and the fifteenth of Shevat. Rava said: There are only four New Years according to each opinion: There are four according to Rabbi Meir, who removes the New Year for Festivals, as according to him there is no fixed time from which to begin counting the Festivals. According to Rabbi Shimon’s opinion as well there are four New Years, for he removes the New Year for animal tithes, as according to him it is on the first of Tishrei, which is already listed.

רַב נַחְמָן בַּר יִצְחָק אָמַר: אַרְבָּעָה חֳדָשִׁים וּבָהֶן כַּמָּה רָאשֵׁי שָׁנִים.

Rav Naḥman bar Yitzḥak said an alternative answer: The mishna is to be understood as follows: There are four months in which there are several New Years, since in Nisan, according to Rabbi Meir, there are two New Years: For kings on the first and for Festivals on the fifteenth.

מֵיתִיבִי: שִׁשָּׁה עָשָׂר בְּנִיסָן — רֹאשׁ הַשָּׁנָה לָעוֹמֶר. שִׁשָּׁה בְּסִיוָן — רֹאשׁ הַשָּׁנָה לִשְׁתֵּי הַלֶּחֶם. לְרָבָא לִיתְנֵי שִׁשָּׁה, לְרַב נַחְמָן בַּר יִצְחָק לִיתְנֵי חֲמִשָּׁה?

The Gemara raises an objection from the following baraita: The sixteenth of Nisan is the New Year for the omer offering, as from this date onward it is permitted to eat from the new crop of grain. The sixth of Sivan is the New Year for the two loaves, i.e., the public offering of two loaves from the new wheat brought on Shavuot, as from this day onward it is permitted to sacrifice meal-offerings in the Temple from the new grain. If so, according to Rava, let the mishna teach that there are six New Years, including the sixteenth of Nisan and the sixth of Sivan, and according to Rav Naḥman bar Yitzḥak let it teach that there are five New Years, since Sivan is a month in which there is a New Year.

אָמַר רַב פָּפָּא: כִּי קָא חָשֵׁיב — מִידֵּי דְּחָיֵיל מֵאוּרְתָּא. מִידֵּי דְּלָא חָיֵיל מֵאוּרְתָּא — לָא קָא חָשֵׁיב.

Rav Pappa said: When the tanna of the mishna counts New Years, he counts only those that begin in the evening; those that do not begin in the evening he does not count. Since the New Years associated with the omer and the two loaves do not begin in the evening but only from the time that they are sacrificed, he does not include them.

וַהֲרֵי רְגָלִים, דְּלָא חָיְילִי מֵאוּרְתָּא, וְקָחָשֵׁיב! כֵּיוָן שֶׁצָּרִיךְ לְאֵיתוֹיֵי מֵעִיקָּרָא, מִיחַיַּיב וְקָאֵי.

The Gemara asks: But there is the New Year for Festivals, which does not begin in the evening, as the prohibition against delaying is not transgressed in the evening, when the Festival begins, but only in the morning, after the daily offering has been brought and one is able to bring the vowed animal to the altar, and nevertheless the tanna counts it. The Gemara answers: Since he had to bring his vow by the Festival, he stands liable from the beginning of the Festival for transgressing the prohibition against delaying.

וַהֲרֵי יוֹבְלוֹת, דְּלָא חָיְילִי מֵאוּרְתָּא, וְקָחָשֵׁיב! רַבִּי יִשְׁמָעֵאל בְּנוֹ שֶׁל רַבִּי יוֹחָנָן בֶּן בְּרוֹקָא הִיא, דְּאָמַר: מֵרֹאשׁ הַשָּׁנָה חָיֵיל יוֹבֵל.

The Gemara asks further: But there is the New Year for the Jubilee, which does not begin in the evening but from the time of the shofar blast on Yom Kippur during the day, and nevertheless the tanna counts it. The Gemara answers: The mishna is in accordance with the opinion of Rabbi Yishmael, son of Rabbi Yoḥanan ben Beroka, who said that the Jubilee Year begins on Rosh HaShana, and the blowing of the shofar merely completes the release of the slaves. Therefore, the New Year for the Jubilee is included.

רַב שִׁישָׁא בְּרֵיהּ דְּרַב אִידִי אָמַר: כִּי קָא חָשֵׁיב — מִידֵּי דְּלָא תְּלֵי בְּמַעֲשֶׂה, מִידֵּי דִּתְלֵי בְּמַעֲשֶׂה — לָא קָא חָשֵׁיב.

Rav Sheisha, son of Rav Idi, said a different explanation for why the New Year for the omer offering and the New Year for the two loaves are not mentioned in the mishna: When the tanna of the mishna counts New Years, he counts only those that do not depend upon an action; those that depend upon an action, e.g., the offering of the omer or the two loaves, he does not count.

וַהֲרֵי רְגָלִים, מִידֵּי דִּתְלֵי בְּמַעֲשֶׂה, וְקָא חָשֵׁיב! ״בַּל תְּאַחֵר״ מִמֵּילָא חָיֵיל.

The Gemara asks: But there is the New Year for the Festivals, which depends upon an action, i.e., the sacrifice of the daily offering, since no offering may be brought before the daily offering, and nevertheless the tanna counts it. The Gemara answers: This is not so, as the transgression of the prohibition: You shall not delay, does not depend upon anything else; rather, it begins on its own as soon as the Festival begins.