Question: How do we know that the years of Orlah and Revai extend to fruit that grows between Rosh Hashanah and Tu B'Shevat-the fifiteenth of Shevat?

Answer: (R. Chiya bar Aba citing R. Yochanan/ citing R. Yanai):

The Torah says (Vayikra 19,23-24) "(It is Orlah) and in the fourth year (it is Revai)" - the prefix "and" implies that the prohibition of Orlah can extend into part of the fourth year.

Likewise, the Torah says (Vayikra 19,24-25) "(It is Revai) and in the fifth year (it is totally permitted)" - the prefix "and" implies that the laws of Revai can extend into part of the fifth year.

Question: It seems that this Tosefta (which holds that less than thirty days does not count as a year) does not follow R. Meir, who says that one day of a year counts as a year, as taught in a Beraisa:

(R. Meir) When the Torah speaks of a "Par", it refers to an animal at least twenty-four months and one day old.

(R. Elazar) It refers to an animal at least twenty-four months and thirty days old.

R. Meir's opinion is based on his view that "Eigel" refers to a cow in its first year, "Ben Bakar" refers to a cow in its second year, and "Par" refers to an animal in its third year

Answer: It could even follow R. Meir; he only holds that one day counts as a year when it is at the end of the time period, not when it is at the beginning.

Question (Rava): Surely it is a Kal v'Chomer that a day should be counted as a year at the beginning:

In the case of a Nidah, the seventh day of the time period must be a complete day, but the first day can be even the final part of the day alone.

Therefore in the case of years, if one day counts as a year at the end of the time period, all the more so should it count as a year at the beginning of the time period!

Question: Is the Tosefta following the opinion of R. Elazar? According to him, it would have to be planted sixty days before Rosh Hashanah to be counted as a year, as is seen in the following Mishnah;

(R. Elazar) One may not plant, bend the runner of a plant into the earth to take root, or graft, within thirty days of the Shemitah year; if one did so, it must be uprooted.

(R. Yehudah) One may do this until three days before the Shmittah year.

(R. Yosi and R. Shimon) One may do this until two weeks before the Shemitah year.

Gemara: (R. Nachman, citing Rabah bar Avuha) Thirty days must be added to all these opinions to give time for the plant to take root.

Question: If you say the Tosefta follows R. Yehudah, it should say thirty-three days before Rosh Hashanah!?

Answer: The Tosefta follows R. Meir; it required a minimum of thirty days because that is the time needed so that the tree can take root.

Question: If so, it should have said thirty-one days (an additional day to count as the first year)!?

Answer: He holds that the thirtieth day counts for both the tree taking root and for the first year.

(R. Yochanan) Both R. Meir and R. Elazar derive their positions from the same Pasuk: (Beraishis 8,13), "In the first-and-six-hundredth year, on the first of the first month."

(R. Meir) Since it was only one day into the year, and it calls it the 601st year, we see that one day counts as a year.

R. Elazar will respond that the word "year" is going on the six hundred, not on the one.

(R. Elazar) Since it was only one day into the month, and the Torah calls it a month, we see that one day counts as a month; and if one unit of a month counts as a month, then one unit of a year (i.e. a month) counts as a year.

(R. Eliezer) In Tishrei, the world was created, and the forefathers were born and died.

On Pesach, Yitzchak was born.

On Rosh Hashanah, Sarah, Rachel and Chanah were designated to give birth, Yosef was released from prison, and the slavery in Egypt ceased.

In Nisan, we were redeemed from Egypt.

The future redemption will be in Tishrei.

(R. Yehoshua) In Nisan, the world was created, and the forefathers were born and died.

On Pesach, Yitzchak was born.

On Rosh Hashanah, Sarah, Rachel and Chanah were designated to give birth, Yosef was released from prison, and the slavery in Egypt ceased.

In Nisan, we were redeemed from Egypt.

The future redemption will be in Nisan.