אַרְבָּעָה רָאשֵׁי שָׁנִים הֵם. בְּאֶחָד בְּנִיסָן רֹאשׁ הַשָּׁנָה לַמְּלָכִים וְלָרְגָלִים. בְּאֶחָד בֶּאֱלוּל רֹאשׁ הַשָּׁנָה לְמַעְשַׂר בְּהֵמָה. רַבִּי אֶלְעָזָר וְרַבִּי שִׁמְעוֹן אוֹמְרִים, בְּאֶחָד בְּתִשְׁרֵי. בְּאֶחָד בְּתִשְׁרֵי רֹאשׁ הַשָּׁנָה לַשָּׁנִים וְלַשְּׁמִטִּין וְלַיּוֹבְלוֹת, לַנְּטִיעָה וְלַיְרָקוֹת. בְּאֶחָד בִּשְׁבָט, רֹאשׁ הַשָּׁנָה לָאִילָן, כְּדִבְרֵי בֵית שַׁמַּאי. בֵּית הִלֵּל אוֹמְרִים, בַּחֲמִשָּׁה עָשָׂר בּוֹ:
There are four commencements of years: on the first of Nissan, it is a new year for [the computation of the reign of] kings, and for festivals; on the first of Elul, it is a new year for the ma'aser behama [the tithe taken from that year’s newborns of the flock or herd and brought to the Temple as a sacrifice]. Rabbi Eliezer and Rabbi Shimon say, "[That new year] is on the first of Tishrei." On the first of Tishrei it is a new year for civil years, and for [the computation of] the sabbatical years, and of the jubilees; for the planting of trees, and for vegetables. On the first of Shevat, it is a new year for trees, according to Beit Shammai. Beit Hillel says, "It is on the fifteenth of [Shevat]."