(1) The four new years are: On the first of Nisan, the new year for the kings and for the festivals; On the first of Elul, the new year for the tithing of animals; Rabbi Eliezer and Rabbi Shimon say, in the first of Tishrei. On the first of Tishrei, the new year for years, for the Sabbatical years and for the Jubilee years and for the planting and for the vegetables. On the first of Shevat, the new year for the trees, these are the words of the House of Shammai; The House of Hillel says, on the fifteenth thereof.
"What is the reason that the New Year for trees is in Shvat? Rabbi Eliezer says: Because most of the rains had fallen by then."
- Babylonian Talmud, Rosh Hashana 14a
(16) And the LORD God commanded the man, saying: ‘Of every tree of the garden thou mayest freely eat; (17) but of the tree of the knowledge of good and evil, thou shalt not eat of it; for in the day that thou eatest thereof thou shalt surely die.’
"And the snake said to Eve" - Where was Adam at this time? Adam and Eve had engaged in sexual relations and he had fallen asleep.
- Midrash Rabba 6:19