Beitzah 5:7 - Rosh Hashanah 1:1

מי שזימן אצלו אורחים – from another town and they would come to him via the Eruv.

לא יוליכו – after the meal [they should not bring] portions in their hands to their homes.

אא"כ זיכה להם – at the hand of another [he gave them possession of those foodstuffs].

[מנותיהם מערב יום וטוב ש] – that the owner of the house distributed them to another person through “pulling’ on the eve of the Festival day, and said to him: have so-and-so and so-and-so acquire these portions, for one acts in a person’s interest in his absence (see Tractate Eruvin, Chapter 7, Mishnah 11).

ארבעה ראשי שנים הן. למלכים – [Regarding] Israelite kings, we count for them from Nisan, for if King ruled [in the month of] Shevat or Adar, when Nisan arrived, he completed for himself one year and we begin to count the second year. And we derive this from Scripture from Nisan we count this for them, as it is written (I Kings 6:1): “In the four hundred and eightieth year after the Israelites left the land of Egypt, in the month of Ziv – that is, the second month – in the fourth year of his reign over Israel, Solomon [began to build the House of the LORD].” [The Rabbis] make an analogy between Kingdom of Solomon and the Exodus from Egypt. Just as [concerning] the Exodus from Egypt, we count it from Nisan, so too for the Kingdom of Solomon we count it from Nisan. And for the kings of the nations of the world, we count from Tishrei, and that is as it is taught in the Mishnah further along, that “the first of Tishrei is the first day for years, that is for the years of the kings of the world. And we derive from it, that since we are accustomed to count the time of documents by the years of the king from the year that he stood in [rule] because of the peace of the kingdom, for if the king stood in Adar and the scribe wrote for him [a document] in the Nisan of after thirteen months, Nisan of the second year, since that Nisan is the New Year of the Kings, it would be an antedated note and ineligible [for use], because this Nisan would be of the third year. And antedated notes of indebtedness are ineligible [for use], for it is found that he would be seizing sold property unlawfully, that they took the field from the borrower whether from the time of the document until the time of loan, which is not according to the law, for the sale had preceded the loan. Therefore, they fined him to lose also from the time of the loan onwards and he may not collect from mortgaged properties.

ולרגלים – This is how it should be understood: The Festival that it is, which is Passover, is the New Year for Festivals concerning those who make vows, for if three festivals passed upon him from the time that he made a vow and he didn’t fulfill it, he violates the prohibition of being late to fulfill it (see Deuteronomy 23:22,24: “When you make a vow to the LORD your God, do not put off fulfilling it, for the LORD your God will requite it of you, and you will have incurred guilt…You must fulfill what has crossed your lips and perform what you have voluntarily vowed to the LORD your God, having made the promise with your own mouth.” See also Ecclesiastes 5:3: “When you make a vow to God, do not delay fulfilling it. For He has no pleasure in fool; what you vow, fulfill.”). But Rabbi Shimon says that he does not trespass it on delaying [fulfillment of the vow] until three festivals have passed in order, and the Festival of Matzot (i.e., Passover) is first, as they are arranged in Scripture (Deuteronomy 16:16): “[Three times a year –] on the Feast of Unleavened Bread, on the Feast of Weeks, and on the Feast of Booths – [all your males shall appear before the LORD your God in the place that He will choose…]”; and the legal decision is that when only one festival passes, and if he didn’t bring his vow, he transgresses a positive commandment, as it is written (Deuteronomy 12:5-6): “…There you are to go. And there you are to bring your burnt offerings [and other sacrifices, your tithes and contributions…].” The first festival that you come to, you must bring, and when three festivals have passed, you have transgressed on not being late. But the Halakha is not according to Rabbi Shimon who requires three festivals in their order.

ראש השנה למעשר בהמה – for we do not tithe from those born in this year together with those which were born in its neighbor, as it is written (Deuteronomy 14:22): “You shall set aside [every year] a tenth part [of all the yield of your sowing that is brought from the field].” The Biblical verse speaks of two tithes, one the tithe of grain and the other is the tithe of cattle, and the Biblical verse says: "שנה שנה"/”every year,” and not from one year on its neighbor.

ורבי אלעזר ורבי שמעון אומרים באחד בתשרי – Since they (i.e., the Rabbis) made an analogy between the tithing of cattle and the tithing of grain, just as [concerning] the tithing of grain – its Rosh Hashanah is Tishrei, so, also, the tithing of cattle, its Rosh Hashanah is Tishrei. And the First Tanna holds that since they made an analogy [between] the tithing of cattle to the tithing of grain, as it is written, “You shall set aside [every year] a tenth part [of all he yield of your sowing that is brought from the field],” just as grain is when it is near to completion of its tithing, whose Rosh Hashanah is Tishrei, and it is near to being completed, for all the days of [sunlight], it stands in the granary to dry out, so too the tithing of cattle, which is close to its being completing its being tithed, which is the first Elul, as the cattle give birth in [the month of] Av where their pregnancies being completed, and this we derive from Scripture, as it is written (Psalms 65:14): “The meadows are clothed with flocks, the valleys mantled with grain…” When are the meadows clothed with flocks – that is to say, when they are clothed from the males coming up and becoming pregnant? At the time when the valleys are mantled with grain, that is, in Adar, when the seeds sprout and are well-recognized, and they give birth in Av, for the time of pregnancy of small cattle is five months. Therefore, the New Year of the tithing of cattle is on the first of Elul, near its completion.

לשנים – for the years of the kings of he world, as we have explained above.

ולשמיטין וליובלות – When Tishrei enters, it is forbidden to plow and seed from the Torah.

ולנטיעה – if he planted a tree forty-five days prior to the first of Tishrei, which are two weeks for taking root, for the shoot/young tree takes root in two weeks, and thirty days after taking root is considered a year, for thirty days in a year are considered [to be] a year, which is forty-five days. And when the first of Tishrei arrives, we count it as the second year of the years of fruit of trees of the first three years, and the Tishrei of the next year, we count it as the third year, and after the third ear, when the first of Tishrei arrives of the fourth year, if this plant formed recognizable fruit, they are still prohibited [from being consumed] because of fruit of trees of the first three years/Orlah; and even though Tishrei is the Rosh Hahanah for planting, Tu Bishvat is the New Year for the tree and this has already become a tree. Therefore, its year does not become renewed to leave the status of Orlah/fruit of the first three years until Tu Bishvat. And from then on, if fruit form on it, it has the status of Fourth Year fruit which are to be consumed in Jerusalem. And on Tu Bishvat of the next year, they have left from the status of fourth year fruit when they form from here onwards.

ולירקות – for the tithing of vegetables, for we do not donate for sacred purposes from vegetation that was harvested before Rosh Hashanah on the vegetation that was harvested after Rosh Hashanah.

ראש השנה לאילן – for the matter of tithing of fruits, for we don’t tithe fruits of the tree that formed prior to Shevat on [fruit] that formed after Shevat, for with regard to a tree, we go after the formation of the fruit. Alternatively, we derive from it with regard to the third year of Shemitah/the seven-year cycle in which we observe the Poor Tithe, for those fruits which formed from Rosh Hashanah of third year until Shevat, we judge them like the fruit of the second year that passed and we practice on them First Tithe and Second Tithe, and from Shevat and onward, we practice tho them First Tithe and the Poor Tithe.