Babylonian Talmud, Rosh Hashana 1:1
ראש השנה פרק א משנה א
ארבעה ראשי שנים הם. באחד בניסן ראה השנה למלכים ולרגלים. באחד באלול ראש השנה למעשר בהמה. רבי אלעזר ורבי שמעון אומרים, באחד בתשרי. באחד בתשרי ראה השנה לשנים ולשמטין וליובלות, לנטיעה ולירקות. באחד בשבט, ראה השנה לאילן, כדברי בית שמאי. בית הלל אומרים, בחמשה עשר בו.
There are four Rosh HaShanahs. The first of Nisan is the Rosh HaShanah for kings and holidays. The first of Elul is the Rosh HaShanah for tithing animals. Rabbi Elazar and Rabbi Shimon said, “The first of Tishray [is the Rosh HaShanah for tithing animals].” The first of Tishray is the Rosh HaShanah for years, Shemitah, Yovel, for planting and for vegetables. The first of Shvat is the Rosh HaShanah for trees, according to Beit Shamai. Beit Hillel says it is on the fifteenth [of the month]. [Soncino translation]

Suggested Discussion Questions:

1. Why need there be four Rosh HaShanahs? Why have so many beginnings?

2. What is the difference between the different Rosh HaShanahs presented above? What does these categories represent?

3. This text is often read at Tu B'shvat seders. Why have a Rosh HaShanah for the trees? What does this imply about the importance of the environment and re-birth?

Time Period: Rabbinic (Maccabees through the Talmud)