QUESTIONS ON RASHI
Rashi writes: "In the first [month] - According to Rebbi Eliezer, this is Tishrei." The Gemara (Rosh Hashanah 12a, Tosfos loc. cit.), however, says that even according to Rebbi Eliezer, Nisan is called the first month?
Mizrachi: Tishrei can also be called "first," because it begins a new year. Generally, other months must be counted from Nisan. There are certain exceptions in our Parshah which count from specific events, e.g. "the second month" in which the Flood began (7:11) is counted from the decree on Rosh Hashanah, and Sivan is "the seventh month" from when the rain stopped. 1
Gur Aryeh: Once the Torah called Marcheshvan "the second month," it would not switch to counting from Nisan in the same narrative. In this verse, "the first [month]" means a full year since the decree, and likewise for "the second month" in the following verse. Refer to 8:5:1.2:1.
Gur Aryeh asks, why then does the Torah call Marcheshvan "the second month" at the end of the Flood (8:14)?