The "Roots" of Tu Bisvhat

(1) There are four New Years.

On the first of Nisan is the New Year for kings and for Festivals.

On the first of Elul is the New Year for animal tithes. Rabbi Elazar and Rabbi Shimon say: on the first of Tishrei.

On the first of Tishrei is the New Year for years, for Sabbatical Years and Jubilee Years, for planting, and for vegetables.

On the first of Shevat is the New Year for the tree, in accordance with the statement of Beit Shammai. Beit Hillel say: on the fifteenth.

(1) They are four days in the year that serve as the New Year, each for a different purpose: On the first of Nisan is the New Year for kings; it is from this date that the years of a king’s rule are counted. And the first of Nisan is also the New Year for the order of the Festivals, as it determines which is considered the first Festival of the year and which the last.

On the first of Elul is the New Year for animal tithes; all the animals born prior to that date belong to the previous tithe year and are tithed as a single unit, whereas those born after that date belong to the next tithe year. Rabbi Elazar and Rabbi Shimon say: The New Year for animal tithes is on the first of Tishrei.

On the first of Tishrei is the New Year for counting years, as will be explained in the Gemara; for calculating Sabbatical Years and Jubilee Years, i.e., from the first of Tishrei there is a biblical prohibition to work the land during these years; for planting, for determining the years of orla, the three-year period from when a tree has been planted during which time its fruit is forbidden; and for tithing vegetables, as vegetables picked prior to that date cannot be tithed together with vegetables picked after that date.

On the first of Shevat is the New Year for the tree; the fruit of a tree that was formed prior to that date belong to the previous tithe year and cannot be tithed together with fruit that was formed after that date; this ruling is in accordance with the statement of Beit Shammai. But Beit Hillel say: The New Year for trees is on the fifteenth of Shevat.

(21) And to the Levites I hereby give all the tithes in Israel as their share in return for the services that they perform, the services of the Tent of Meeting.

(22) You shall set aside every year a tenth part of all the yield of your sowing that is brought from the field. (23) You shall consume the tithes of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the LORD your God, in the place where He will choose to establish His name, so that you may learn to revere the LORD your God forever.

(30) All tithes from the land, whether seed from the ground or fruit from the tree, are the LORD’s; they are holy to the LORD.

(32) All tithes of the herd or flock—of all that passes under the shepherd’s staff, every tenth one—shall be holy to the LORD.

(23) When you enter the land and plant any tree for food, you shall regard its fruit as forbidden. Three years it shall be forbidden for you, not to be eaten. (24) In the fourth year all its fruit shall be set aside for jubilation before the LORD; (25) and only in the fifth year may you use its fruit—that its yield to you may be increased: I the LORD am your God.

§ The mishna taught: On the first of Shevat is the new year for trees, according to the statement of Beit Shammai. The Gemara asks: What is the reason that the new year for trees was set on this date? Rabbi Elazar said that Rabbi Oshaya said: The reason is since by that time most of the year’s rains have already fallen, and most of the season, i.e., winter, is yet to come, as it continues until the spring equinox, which usually occurs in Nisan. The Gemara asks: What is he saying? The Gemara explains: This is what he said: Even though most of the winter season is yet to come, nevertheless, since most of the year’s rains have already fallen, it is considered the end of the previous year of rain, and anything that grows from then on is considered produce of the next year.

The Sages taught in a baraita: A tree whose fruits were formed before the fifteenth of Shevat is tithed in accordance with the previous year, and if the fruits were formed after the fifteenth of Shevat it is tithed in accordance with the coming year. Rabbi Neḥemya said: In what case is this statement said? It is said with regard to a tree that produces two broods, two crops, in a single year. But in the case of trees that produce only one brood of fruit, for example, palm trees, and olive trees, and carob trees, which yield fruit only once a year, although their fruit took form before the fifteenth of Shevat, they are tithed in accordance with the coming year, since they follow the time of their fruit’s picking. According to Rabbi Neḥemya, most fruit will be tithed according to the time that the fruit is picked, since only a minority of fruit trees produce two crops a year.