(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) At four times of the year the world is judged: On Passover judgment is passed concerning grain; on Shavuot concerning fruits that grow on a tree on Rosh HaShana, all creatures pass before Him like sheep [benei maron], as it is stated: “He Who fashions their hearts alike, Who considers all their deeds” (Psalms 33:15); and on the festival of Sukkot they are judged concerning water, i.e., the rainfall of the coming year.

Foods that we customaily eat on the eve of Rosh Hahshanah: 2 subsections

(1) One should be accustomed on Rosh Hashanah to eat Rubia which is black-eyed beans, leek, beets, dates and squash. When he eats Rubia he should say: may it be Your will that our merits become many, leek: that our enemies be cut down, beets: that our enemies disappear, dates: that our enemies cease, squash: tear up the decree about us and call out before You our merits. Gloss of Rema: and some have the custom of eating sweet apples in honey and they say may it be renewed for us a sweet year, and that is the custom. Some eat pomegranates and say: may we increase our merits like the pomegranate. It is also customary to eat fatty meats and all types of sweet foods. (2) Eat a head of a lamb saying: Let us be as a head and not a tail. It is also a remembrance of the ram of Isaac. Gloss of Rema: There are those who are careful not to eat nuts, as the word "egoz" in gematriah [is equal to the value of] chet (sin). They also cause a lot of excess saliva and phloem and cause abrogation of prayers. They also go to a river and say the verse: And Thou wilt cast all their sins into the depths of the sea (Micah 7:19). There are also those who do not sleep during Rosh Hashana during the day, and this is the correct thing to do.