Nisan is the beginning of the year for kings and for [the three pilgrimage] festivals and for months and for the collection of shekels and there are those who say even for home rentals. How is it the beginning for kings? If a king dies in Adar and they appoint a successor while it is still Adar, a year of reigning is counted for the former king and the current one. [Similarly], if a king dies in Nisan and they appoint a successor while it is still Nisan a year [of reigning] is counted for the former king and the current one. [However], if a king dies in Adar and they appoint a successor only in Nisan, the first year is counted for the first king and the second is counted for the second king.

How so, "for [pilgrimage] festivals"? One who vows, one who valuates himself [by donating his value to the Temple], and one who consecrates his property, does not transgress the law of "do not delay" (Deut. 23:22) until all the festivals of a year have passed him by. Rabbi Shimon says, three festivals according to their order, and Festival of Matzah is first. And so too would Rabbi Shimon say, sometimes they are three and sometimes they are four, and sometimes they are five. How so? One who vows before Passover, [he has not transgressed the law of "do not delay"] until Passover, Shavuot, and Sukkot pass him by. [If he vows] before Shavuot, [he has not transgressed] until Shavuot and Sukkot [of the current year], and Passover, and Shavuot, and Sukkot [of the next year] pass him by. [If he vows] before Sukkot, [he has not transgressed] until Sukkot [of the current year], and Passover, and Shavuot, and Sukkot [of the next year] pass him by.

How so, "for months"? Even though it says, "on the first month" and "on the second month"*, they only begin to [formally] count from Nisan, as it says (Ex. 12:2), "This month shall be for you the first (lit., 'head') of the months."

How so, "for the collection of shekels"? Every public offering is offered up [starting] on the first of Nisan. If the new [collection of funds] arrived on time [to the Temple treasury], they offer it up from the new [funds], but if not, they offer it up from the old.

How so, "for home rentals"? One one who rents out a house to his fellow "for a year," he has rented it from him for twelve months, from day to day. [But] if he said "for this year," even if he only rented it out on the first of Adar, he only has it until the first of Nisan.

On the first of Elul is the New Year for cattle tithe. Rabbi Elazar and Rabbi Shimon say, on the first of Tishrei. Said Rabbi Shimon ben Azzai, since these ones say "on the first of Elul," and those ones say "on the first of Tishrei," the "Eluls" will [only] tithe for themselves. How so? If five [calves] were born in Av and five in Elul, or five in Elul and five in Tishrei, they do not combine [to form ten]. [But] five in Tishrei and five in Av, behold, these do combine.

Tishrei is the New Year for years and for remissions and for jubilees, for planting and for vegetables and for tithes, and for vows. How so, "for years and for remissions and for jubilees"? They only begin to count for years [of the agricultural cycle] and for remissions and for jubilees on Tishrei. How so, "for planting"? It is the same whether he planted, bent, or grafted it: Thirty days before Rosh Hashanah, a year is counted toward it, and they are permitted to be kept for the seventh year. Less than that, the year is not counted toward it, and they are forbidden to be kept for the seventh year. And [as to] fruits, their planting is forbidden until Tu B'Shvat. If they are orlah, they are orlah. If they are [fruits of the] fourth year, they are [fruits of the] fourth year.

How so, "for vegetables"? [As to] one who picks vegetables on the eve of Rosh Hashanah before the sun goes down, and then goes back and picks after the sun goes down, they may not separate terumah and tithes from this one on behalf of that one, because this one is new and that one is old. If it was the second [year in the agricultural cycle] and the third [year] came in, the first [picking] is tithed as second tithe, and the second [picking] is tithed as poor tithe. [Similarly, as to] one who picks an etrog on the eve of Tu B'Shvat before the sun goes down, and then goes back and picks another one after the sun goes down, they may not separate terumah and and they may not separate tithes from this one on behalf of that one, because this one is new and that one is old. If it was the third [year] and the fourth [year] came in, the first [picking] is tithed as poor tithe and the second [picking] is tithed as second tithe*.

How so, "for vows"? [As to] one who vows [not] to benefit from his fellow "for a year," he vows [not to benefit] from him for twelve months, from day to day. [But] if he said, "in this year," even if he only vowed [not to benefit] from him [starting] on the first of Elul, he only has until the first of Tishrei.

On Rosh Hashanah, all the people of the world pass before Him like B'nei Maron*, as it is said (Ps. 33:15), "He who fashions the hearts of them all, etc.," and it says (Ps. 81:5), "Sound on the new month a shofar," and it says (ibid.), "For it is a law for Israel, etc." [If] the Beit Din sanctifies it, the Judge enters before him, and if not, the Judge does not enter before him, and so too you find that with the omer of the manna, if the month came at its [appointed] time, it immediately ceased, and if not, it was delayed for three days.

R. Akiva said, “The Torah said:” Bring an omer of barley on Pesah the season of barley so that the grain shall be blessed for you Bring wheat and first fruits on Shavuot the season of the trees so that fruit of the trees will be blessed for you Bring the water libation on Sukkot so that the water of the rains will be blessed for you Say before me: Malchuyot, Zichronot and Shofarot Malchuyot so that you will crown me before them Zichronot so that your memories will come before me for the good Shofarot so that your prayers will ascend with trumpeting

Everything is judged on Rosh Hashanah and the decree of that judgment is sealed on Yom Kippur, the words of Rabbi Meir. Rabbi Yehuda says, everything is judged on Rosh Hashanah, but the decree pertaining to each and every judgment is sealed at its [proper] time: On Passover for crops; on Shavuot for fruits of the tree; on Sukkot for water; and the decree of the judgment of man is sealed on Yom Kippur. Rabbi Yosei says, man is judged every day, as it is said (Job 7:18), "And you inspect him every morning."

On six months the emissaries would go out [to inform those living in outlying areas of the date of the new month]. Rebbi enacted that they would even go out on the second Adar [of a leap year] because of Purim.

In the beginning, they would accept testimony of the new moon from any person. One time, the Baytusim hired two witnesses to come and trick the rabbis, because the Baytusim believe that Atzeret [Shavuot] can only be on the first day of the week. One [witness] came and said his testimony, and left. The second came and said, "I was going up to Ma'ale Adumim and I saw it [the new moon] crouched between two rocks. Its head was like that of a calf, its ears were like that of a goat, its horns were like that of a deer, and its tail was resting between its legs. I saw, and I was frightened, and I fell backwards. And [if you don't believe me] here are two hundred zuz wrapped up in my cloak." They said to him, "The two hundred zuz are given to you as a gift, and the one who hired you should be stretched out to be given lashes. What did you see that you did this?" He said to them, "Because I heard that the Baytusim wanted to trick the rabbis, and I said, better that I should go and let the rabbis know."

If they don't know him, they send his witnesses with him*, even on Shabbat. It so happened with Rabbi Nehorai, that he came with his witness on Shabbat to Usha and he testified about him. At first they would light torches on the tops of the highest mountains [to signal the new month], on the Mount of Olives, on Sartaba, and on Tz'rophnah, on Tabor, on Haron, [and] on Beit D'lateha*. Rabbi Shimon ben Elazar says, even on the Mountains of Machma, and Tabor, and her fellows (i.e., the neighboring mountains).*

From what time do they light [torches to announce] the new month? From the "or" (evening) of the thirtieth day. How so? If [Rosh Chodesh] falls on Erev Shabbat or on Shabbat, they light on its behalf from the time that Shabbat ends. And if [Rosh Chodesh] comes on time (i.e., on the twenty-ninth day), they light on its behalf, and if not, they do not light on its behalf. They would light torches on every Rosh Chodesh. § If one [who was testifying before the Beit Din] said, "I saw it before [the sun came up]," [it is as if] he did not say anything. If one said, "I saw it after [the sun came up]," his words stand. "To the north," he did not say anything. "To the south," his words stand. If one said, "I saw it two ox goads high above [the horizon]," and another said, "three," their testimony stands. If one said "three" and another said "five," [the testimony of] this one and that one do not join together, but he (i.e., one of them) may join together with others. If one said, "I saw [the crescent] upright," and another said, "I saw it reclining," this one and that one do not join together, but he may join together with others. "I saw half of it in a cloud" -- he has not said anything. "Half of it through glass" -- he has not said anything. "Half of it [reflected] in water" -- his words stand. Rabbi Elazar bar Tzadok says, if it does not appear at its time (i.e., on the twenty-ninth day), they do not sanctify it, for Heaven has already sanctify it. And so too would Rabbi Elazar bar Tzadok say, the emissaries do not go out to Syria [to announce the new month] until they have heard it from the mouth of the Beit Din the following day.

*Why were the names of the 'Elders' not mentioned? So that not each and every person would say, "Behold, I am coming to compare Rabbi So-and-So with Eldad and Medad (Num. 11:26)," or "Behold, I am coming to compare Rabbi So-and-So with Nadav and Avihu (Lev. 10:1-2)." And thus it says (1 Sam. 12:6), "The Lord who appointed (lit., 'made') Moses and Aaron." and it says (1 Sam. 12:11), "And the Lord sent Jerubbaal and Bedan and Jephthah and Samuel." Jerubbaal -- that is Gideon. Bedan -- that is Samson. Jephthah -- as it sounds (i.e., that is his real name). And it says (Ps. 99:6), "Moses and Aaron among His priests[, and Samuel, among those who call His name]." Scripture thus compares three light ones of the world (Jerubbaal, Bedan, and Jephthah), with three great ones of the world (Moses, Aaron, and Samuel), to teach you that the Beit Din of Jerubbaal before the Place is like the Beit Din of Moses, and the Beit Din of Jephthah is as great before the Place as the Beit Din of Samuel, to inform you that anyone who has been appointed as the leader over the community -- even the lightest of the light -- weighs the same as the mightiest of the mighty. And so it says (Deut. 17:9), "You shall come to the priests, the Levites, and the judge [that there shall be in your days]" -- there is no judge other than that of your generation. And it says (Ecc. 7:10), "Do not say, 'How did it come to pass that the earlier days were better than these?'"