והרי יובלות ר' ישמעאל בנו של רבי יוחנן בן ברוקה היא
The Gemara 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 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, even without the shofar blast.
ורב אשי אמר ארבע ראשי השנים הם שהן בארבע ראשי חדשים
The Gemara 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 four New Years that fall on four New Moons. However, there are also other New Years that do not fall on New Moons.
באחד בשבט כב"ש ה"ק שלשה לדברי הכל באחד בשבט מחלוקת ב"ש וב"ה:
The Gemara raises a question: Does Rav Ashi count the first of Shevat as one of the New Years; but the first 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 Gemara answers that this is what Rav Ashi is saying: There are three New Years that all agree occur on the first of the month, and the first of Shevat is subject to a dispute between Beit Shammai and Beit Hillel.
ר' אלעזר ור"ש אומרים באחד בתשרי: א"ר יוחנן ושניהם מקרא אחד דרשו שנאמר (תהלים סה, יד) לבשו כרים הצאן ועמקים יעטפו בר יתרועעו אף ישירו ר"מ סבר אימתי לבשו כרים הצאן בזמן שעמקים יעטפו בר ואימתי עמקים יעטפו בר באדר מתעברות באדר ויולדות באב ר"ה שלהן אלול
§ The mishna teaches that Rabbi Elazar and Rabbi Shimon say: The New Year for animal tithes is on the first of Tishrei. Rabbi Yoḥanan said: And both of them, Rabbi Meir and Rabbi 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). Rabbi 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 five months later in Av, and so it is fitting that their New Year is on the first of Elul, as most of the year’s lambs have been born by then.
ר' אלעזר ור"ש אומרים אימתי לבשו כרים הצאן בזמן שיתרועעו אף ישירו אימתי שבלים אומרות שירה בניסן מתעברות בניסן ויולדות באלול ר"ה שלהן תשרי
Rabbi Elazar and Rabbi Shimon say: When are the flocks clothed in the meadows? At the time that the stalks of grain “shout for joy, and also sing.” When do the stalks break out in song, i.e., when are they full, so that they rustle in the wind and create the whispering sounds of song? It is in Nisan. Therefore, the sheep conceive in Nisan and give birth in Elul, and so it is fitting that their New Year is on the first of Tishrei.
ואידך נמי הא כתיב יתרועעו אף ישירו ההוא באפלתא דהויין בניסן ואידך נמי הכתיב ועמקים יעטפו בר ההוא בחרפייתא דאתיין מאדר
The Gemara asks: And according to the other tanna, Rabbi Meir, as well, isn’t it written: “They shout for joy, they also sing”? The Gemara answers: That is referring to late sheep, which were conceived after the usual time, in Nisan. The Gemara asks: According to the other opinion of Rabbi Elazar and Rabbi Shimon as well, isn’t it written: “And the valleys wrapped in grain,” which is in Adar? The Gemara answers: That is referring to early sheep, which were conceived in Adar.
בשלמא לר"מ כדכתיב לבשו כרים הצאן בזמן שעמקים יעטפו בר ואיכא נמי יתרועעו אף ישירו אלא לרבי אלעזר ור"ש איפכא מיבעי ליה לבשו כרים הצאן בזמן שיתרועעו אף ישירו ואיכא נמי דעמקים יעטפו בר
The Gemara asks further: Granted, according to the opinion of Rabbi Meir, the verse can be understood as it is written: “The flocks are clothed in the meadows” at the time when “the valleys are wrapped in grain.” But there are also some that do not conceive until as late as when “they shout for joy, they also sing.” But according to the opinion of Rabbi Elazar and Rabbi Shimon, it should have been written in the reverse order: “The flocks are clothed in the meadows” at the time when “they shout for joy, they also sing,” but there are also some that conceive earlier, when “the valleys are wrapped in grain.” If so, according to them, the words in the verse were not written in their proper order.
אלא אמר רבא דכ"ע לבשו כרים הצאן בזמן שעמקים יעטפו בר באדר והכא בהאי קרא קמיפלגי (דברים יד, כב) עשר תעשר בשני מעשרות הכתוב מדבר אחד מעשר בהמה ואחד מעשר דגן
Rather, Rava said that the dispute must be explained as follows: Everyone is of the opinion that “the flocks are clothed in the meadows,” i.e., the sheep conceive, primarily at the time when “the valleys are wrapped in grain,” in the month of Adar. But here they disagree about the meaning of the following verse: “You shall tithe a tithe from all the increase of your seed that the field brings forth year by year. And you shall eat before the Lord your God, in the place which He shall choose to place His name there, the tithe of your grain, of your wine, and of your oil, and the firstborn of your herds, and of your flocks; that you may learn to fear the Lord your God always” (Deuteronomy 14:22–23). The verse speaks here about two tithes, one being the animal tithe and the other the grain tithe.
ר"מ סבר מקיש מעשר בהמה למעשר דגן מה מעשר דגן סמוך לגמרו עישורו אף מעשר בהמה סמוך לגמרו עישורו ורבי אלעזר ור"ש סברי מקיש מעשר בהמה למעשר דגן מה מעשר דגן ר"ה שלו תשרי אף מעשר בהמה ר"ה שלו תשרי:
They disagree about the following: Rabbi Meir holds that the verse juxtaposes the animal tithe to the grain tithe. Just as the grain tithe is set aside close to the grain’s completion, after it dries out in the field, so too, the animal tithe is set aside close to its completion, after the animals are born. Just as the grain is completed in Elul and is set aside the following month, which is Tishrei, so too, the animals are born in Av and therefore must be set aside in the following month, which is Elul. On the other hand, Rabbi Elazar and Rabbi Shimon hold: The verse juxtaposes the animal tithe to the grain tithe. Just as in the case of the grain tithe, its New Year is in Tishrei, so too, in the case of the animal tithe, its New Year is in Tishrei.
באחד בתשרי ר"ה לשנים למאי הלכתא אמר רב פפא לשטרות דתנן שטרי חוב המוקדמין פסולין והמאוחרין כשירין
§ It is taught in the mishna: On the first of Tishrei is the New Year for counting years. The Gemara asks: With regard to which halakha is this stated? Rav Pappa said: It is stated for determining the validity of documents, as we learned in a mishna: Antedated promissory notes, which bear a date that is earlier than the date when the loan actually took place, are invalid. But postdated promissory notes, which bear a date that is later than the date when the loan actually took place, are valid. Therefore, it is essential to know the date on which the new year begins in order to determine whether or not a particular promissory note is valid.
והתנן באחד בניסן ר"ה למלכים ואמרינן למאי הלכתא ואמר רב חסדא לשטרות
The Gemara asks: But didn’t we already learn in the mishna: On the first of Nisan is the New Year for kings; and we say about this: For what halakha is this stated? And Rav Ḥisda said: It is for determining the validity of documents. Therefore, the new year for documents begins in Nisan and not in Tishrei.
לא קשיא כאן למלכי ישראל כאן למלכי אומות העולם
The Gemara answers: This is not difficult; here, where the document is dated according to the reign of the Jewish kings, the year begins in Nisan; and there, where the document is dated to the reign of the gentile kings of the nations of the world, the year begins in Tishrei.
אלא הא דאמר רב חסדא לא שנו אלא למלכי ישראל אבל למלכי אומות העולם מתשרי מנינן רב חסדא מתניתין אתא לאשמועינן
The Gemara asks: But that which Rav Ḥisda said in explanation of the mishna, that they taught that the New Year for kings is in Nisan only with regard to the Jewish kings, but as for the gentile kings of the nations of the world we count from Tishrei, did Rav Ḥisda come to teach us what was already taught in the mishna itself?
לא רב חסדא קראי אתא לאשמועינן
The Gemara answers: No, Rav Ḥisda came to teach us the meaning of certain biblical verses, i.e., that they should not be understood as was suggested at the beginning of this chapter but as teaching that the New Year for gentile kings is in Tishrei.
ואיבעית אימא רב חסדא כרבי זירא מתני לה דרבי זירא אמר לתקופה ור"א היא דאמר בתשרי נברא העולם
And if you wish, say that Rav Ḥisda teaches the mishna as did Rabbi Zeira, and he maintains that when it says that the first of Tishrei is the New Year for years, it is not referring to documents, as Rabbi Zeira said: The first of Tishrei is the New Year for years with regard to calculating the cycles of the sun and the moon. And this is in accordance with the opinion of Rabbi Eliezer, who said: The world was created in the month of Tishrei, and all the calculations with regard to the sun and the moon are based on when they were created.
רב נחמן בר יצחק אמר לדין דכתיב (דברים יא, יב) מראשית השנה ועד אחרית שנה מראשית השנה נידון מה יהא בסופה
§ Rav Naḥman bar Yitzḥak said: When the mishna says that the first of Tishrei is the New Year for years, it is with regard to judgment, as on that day God judges the world for the whole year, as it is written: “A land that the Lord your God cares for; the eyes of the Lord your God are always upon it, from the beginning of the year until the end of the year” (Deuteronomy 11:12); from the beginning of the year judgment is passed as to what will happen at the end of the year.
ממאי דתשרי הוא דכתיב (תהלים פא, ד) תקעו בחדש שופר בכסה ליום חגנו איזהו חג
The Gemara raises a question: From where is it known that the day of judgment is in Tishrei? As it is written: “Blow a shofar at the New Moon, at the covered time for our Festival day” (Psalms 81:4). Which is the Festival day