§ The mishna teaches: The first of Tishrei is also the New Year for Jubilee Years. The Gemara asks: Is the New Year for Jubilee Years on the first of Tishrei? Isn’t the New Year for Jubilee Years on the tenth of Tishrei, Yom Kippur? As it is written: “Then shall you cause the shofar to sound on the tenth day of the seventh month, on Yom Kippur shall you sound the shofar throughout all your land. And you shall hallow the fiftieth year, and proclaim liberty throughout all the land to all its inhabitants; it shall be a Jubilee for you” (Leviticus 25:9–10). The Gemara answers: In accordance with whose opinion is this mishna? It is the opinion of Rabbi Yishmael, son of Rabbi Yoḥanan ben Beroka, as it is taught in a baraita: What is the meaning when the verse states: “And you shall hallow the fiftieth year”? Since it is stated that the shofar is blown “on Yom Kippur,” one might have thought that the year is sanctified only from Yom Kippur and onward. Therefore, the verse states: “And you shall hallow the fiftieth year,” which teaches that the year is sanctified from its beginning onward, from the first of Tishrei, when the year begins. From here, Rabbi Yishmael, son of Rabbi Yoḥanan ben Beroka, said: From Rosh HaShana until Yom Kippur of the Jubilee Year, Hebrew slaves were not released to their homes because the shofar had not yet been sounded. And they were also not enslaved to their masters, as the Jubilee Year had already begun. Rather, they would eat, drink, and rejoice, and they would wear their crowns on their heads like free people. Once Yom Kippur arrived, the court would sound the shofar, slaves would be released to their houses, and fields that were sold would be returned to their original owners.