(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.

(2) This month shall mark for you the beginning of the months; it shall be the first of the months of the year for you.

The Gemara asks: Is that so? Is there is no other making sport for the Holy One, Blessed be He? But doesn’t Rav Yehuda say that Rav says: There are twelve hours in the day. During the first three, the Holy One, Blessed be He, sits and engages in Torah study. During the second three hours, He sits and judges the entire world. Once He sees that the world has rendered itself liable to destruction, He arises from the throne of judgment and sits on the throne of mercy, and the world is not destroyed.

During the third set of three hours, the Holy One, Blessed be He, sits and sustains the entire world, from the horns of wild oxen to the eggs of lice. During the fourth three hours, He sits and makes sport with the leviathan, as it is stated: “There is leviathan, whom You have formed to sport with” (Psalms 104:26). Evidently, God makes sport every day, not only on that one day. Rav Naḥman bar Yitzḥak says in explanation: He makes sport with His creations, just as He sports with the leviathan; He does not make sport of His creations but on that day alone.

The Gemara asks: If God no longer makes sport, what does He now do during the fourth three-hour period of the day? The Gemara answers: He sits and teaches Torah to schoolchildren, as it is stated: “Whom shall one teach knowledge? And whom shall one make to understand the message? Them that are weaned from the milk, them that are drawn from the breasts” (Isaiah 28:9). The verse is interpreted in the following manner: To whom does God teach knowledge, and to whom does He make to understand the message? To those who are just weaned from the milk and to those who are drawn from the breasts, i.e., children only recently weaned from nursing.

The Gemara asks: And initially, before the destruction of the Temple, who would teach the schoolchildren? The Gemara answers: If you wish, say that the angel Metatron would teach them, and if you wish, say instead that He would do both this, sport with the leviathan, and that, teach the schoolchildren; whereas after the destruction of the Temple in the fourth period of the day He only teaches the schoolchildren.

Rav Naḥman says: This one, i.e., any person, who knows how to respond to the heretics as effectively as Rav Idit should respond to them, but if he does not know, he should not respond to them. The Gemara relates: A certain heretic said to Rav Idit: It is written in the verse concerning God: “And to Moses He said: Come up to the Lord” (Exodus 24:1). The heretic raised a question: It should have stated: Come up to Me. Rav Idit said to him: This term, “the Lord,” in that verse is referring to the angel Metatron, whose name is like the name of his Master, as it is written: “Behold I send an angel before you to keep you in the way and to bring you to the place that I have prepared. Take heed of him and obey his voice; do not defy him; for he will not pardon your transgression, for My name is in him” (Exodus 23:20–21).

Lift high your eyes and see: Who created these? He who sends out their host by count, Who calls them each by name: Because of His great might and vast power, Not one fails to appear.

Rabbi Akiva said to him: If one does not sound the shofarfor the blessing of Kingship, why does he mention it? Rather, the order of the blessings is as follows: One recites the blessing of the Patriarchs and that of God’s Mighty Deeds and that of the Sanctification of God’s Name. He subsequently includes the blessing of Kingship in the blessing of the Sanctification of the Day, and sounds the shofar. Next he recites the blessing of Remembrances, and sounds the shofar after it, and the blessing of Shofarot and sounds the shofar after it. He then recites the blessing of God’s Service and the blessing of Thanksgiving and the Priestly Blessing.

Speak to the whole community of Israel and say that on the tenth of this month each of them shall take a lamb to a family, a lamb to a household.

But if the household is too small for a lamb, let him share one with a neighbor who dwells nearby, in proportion to the number of persons: you shall contribute for the lamb according to what each household will eat.

(7) They shall take some of the blood and put it on the two doorposts and the lintel of the houses in which they are to eat it.

This is how you shall eat it: your loins girded, your sandals on your feet, and your staff in your hand; and you shall eat it hurriedly: it is a passover offering to the LORD.

It is taught in a baraita that the tanna’im disagreed about this point: Rabbi Eliezer says: In Tishrei the world was created; in Tishrei the Patriarchs were born; in Tishrei the Patriarchs died; on Passover Isaac was born; on Rosh HaShana Sarah, Rachel, and Hannah were remembered by God and conceived; on Rosh HaShana Joseph came out from prison;

Speak to the Israelite people thus: In the seventh month, on the first day of the month, you shall observe complete rest, a sacred occasion commemorated with loud blasts.

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.

In the fourth year all its fruit shall be set aside for jubilation before the LORD;

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.

There are four types of character in human beings:One that says: “mine is mine, and yours is yours”: this is a commonplace type; and some say this is a sodom-type of character. [One that says:] “mine is yours and yours is mine”: is an unlearned person (am haaretz); [One that says:] “mine is yours is yours is yours” is a pious person. [One that says:] “mine is mine, and yours is mine” is a wicked person.