1he will not transfer them over to the public without reservation, and in his heart he will hold on to them as his own, therefore the baraita teaches us that this is not a matter of concern.
2The Gemara asks: And why didn’t the tanna of our mishna count the first of Nisan as the New Year for shekels? The Gemara answers: The tanna of the mishna lists only definite New Years. Since it is taught: If one brought them from the old contribution, he has fulfilled his obligation, he could not state this New Year as a definite rule, and so he did not teach it.
3§ It was taught in the baraita : And some say that the first of Nisan is also the New Year for the renting of houses. The Sages taught the following baraita : If one rents out a house to another person for a year, he counts twelve months from day to day. But if he said that he was renting it for this year, then even if the agreement was made only on the first of Adar, once the first of Nisan arrived one month later, it is counted as a year, and the rental contract comes to end.
4The Gemara comments: Even according to the one who said that one day in a year is considered a year, it is different here, with regard to rental halakhot , as a person does not take the trouble to rent a house for less than thirty days. Therefore, if one rented a house after the first of Adar, the remaining days of Adar are not considered a full year.
5The Gemara asks: But why not say that the first of Tishrei is the New Year for the renting of houses, and so if one rents a house for a year in the summer the year would come to an end in Tishrei? The Gemara answers: A person who rents a house without specification intends to rent it for all of the rainy season, until Nisan, when the rainy season comes to a close.
6The Gemara asks: And why didn’t the first tanna of the baraita and the tanna of our mishna include the first of Nisan as the New Year for the renting of houses? They hold that even in Nisan it is common that the sky becomes covered with clouds and rain falls. Therefore, one who rents a house does not have in mind to rent it only until the first of Nisan, as presumably he does not want to find himself in a situation where he is homeless when it is still raining.
7§ The mishna states: On the first of Elul is the New Year for animal tithes. The Gemara comments: Who is the author of the opinion cited in this mishna? It is Rabbi Meir, as it is taught in a mishna that Rabbi Meir says: On the first of Elul is the New Year for animal tithes.
8The Gemara asks: And with regard to the Festivals, i.e., that the first of Nisan is the New Year for Festivals, who is the author of the opinion cited in the mishna? It is Rabbi Shimon, who holds that one transgresses the prohibition against delaying only if the three Festivals have passed in their proper order, with Passover first. Say the last clause of the mishna, which states that Rabbi Elazar and Rabbi Shimon say: The New Year for animal tithes is on the first of Tishrei. Can it be that the first clause and the last clause follow the opinion of Rabbi Shimon, while the middle clause relating to animal tithes follows the opinion of Rabbi Meir?
9Rav Yosef said: The entire mishna is in accordance with the opinion of Rabbi Yehuda HaNasi, and he takes the mishna according to the opinions of different tanna’im . With regard to the Festivals, he holds in accordance with the opinion of Rabbi Shimon, while with regard to animal tithes he holds in accordance with the opinion of Rabbi Meir.
10The Gemara raises a difficulty: If so, how are there four New Years? If the tanna of the mishna holds that the first of Elul is the New Year for animal tithes, there are five New Years: The first of Nisan, the fifteenth of Nisan, the first of Elul, the first of Tishrei, and the fifteenth of Shevat. Rava said: There are only four New Years according to each opinion: There are four according to Rabbi Meir, who removes the New Year for Festivals, as according to him there is no fixed time from which to begin counting the Festivals. According to Rabbi Shimon’s opinion as well there are four New Years, for he removes the New Year for animal tithes, as according to him it is on the first of Tishrei, which is already listed.
11Rav Naḥman bar Yitzḥak said an alternative answer: The mishna is to be understood as follows: There are four months in which there are several New Years, since in Nisan, according to Rabbi Meir, there are two New Years: For kings on the first and for Festivals on the fifteenth.
12The Gemara raises an objection from the following baraita : The sixteenth of Nisan is the New Year for the omer offering, as from this date onward it is permitted to eat from the new crop of grain. The sixth of Sivan is the New Year for the two loaves, i.e., the public offering of two loaves from the new wheat brought on Shavuot , as from this day onward it is permitted to sacrifice meal-offerings in the Temple from the new grain. If so, according to Rava, let the mishna teach that there are six New Years, including the sixteenth of Nisan and the sixth of Sivan, and according to Rav Naḥman bar Yitzḥak let it teach that there are five New Years, since Sivan is a month in which there is a New Year.
13Rav Pappa said: When the tanna of the mishna counts New Years, he counts only those that begin in the evening; those that do not begin in the evening he does not count. Since the New Years associated with the omer and the two loaves do not begin in the evening but only from the time that they are sacrificed, he does not include them.
14The Gemara asks: But there is the New Year for Festivals, which does not begin in the evening, as the prohibition against delaying is not transgressed in the evening, when the Festival begins, but only in the morning, after the daily offering has been brought and one is able to bring the vowed animal to the altar, and nevertheless the tanna counts it. The Gemara answers: Since he had to bring his vow by the Festival, he stands liable from the beginning of the Festival for transgressing the prohibition against delaying.
15The Gemara asks further: But there is the New Year for the Jubilee, which does not begin in the evening but from the time of the shofar blast on Yom Kippur during the day, and nevertheless the tanna counts it. The Gemara answers: The mishna is in accordance with the opinion of Rabbi Yishmael, son of Rabbi Yoḥanan ben Beroka, who said that the Jubilee Year begins on Rosh HaShana, and the blowing of the shofar merely completes the release of the slaves. Therefore, the New Year for the Jubilee is included.
16Rav Sheisha, son of Rav Idi, said a different explanation for why the New Year for the omer offering and the New Year for the two loaves are not mentioned in the mishna: When the tanna of the mishna counts New Years, he counts only those that do not depend upon an action; those that depend upon an action, e.g., the offering of the omer or the two loaves, he does not count.
17The Gemara asks: But there is the New Year for the Festivals, which depends upon an action, i.e., the sacrifice of the daily offering, since no offering may be brought before the daily offering, and nevertheless the tanna counts it. The Gemara answers: This is not so, as the transgression of the prohibition: You shall not delay, does not depend upon anything else; rather, it begins on its own as soon as the Festival begins.