1)

(a)According to our Mishnah, Nisan is Rosh ha'Shanah for kings and Yamim-Tovim. The Beraisa adds three more (others say, four), the first of which is 'le'Chodashim' - meaning that Nisan is the first of the months of the year.

(b)We try to learn this from the Pasuk in Bo "ha'Chodesh ha'Zeh Lachem Rosh Chodashim", which we initially think, refers to the month of Nisan from another Pasuk in Re'eh - "Shamor es Chodesh ha'Aviv" (meaning the month when the grain ripens), and the grain ripens in Nisan.

(c)"ha'Chodesh ha'Zeh Lachem ... " cannot refer to Iyar - because the grain has already finished ripening in Nisan.

2)

(a)We suggest that it might be Adar - by which times, some of the grain has already ripened.

(b)We reject the answer that we need the majority of the Aviv, and most of the Aviv has not yet ripened by Adar - on the grounds that the Pasuk says nothing about the majority of the Aviv. Consequently, some of the grain ripening should suffice, and Adar should be the first month.

(c)So we try to learn it from the Pasuk in Emor "Ach ba'Chamishah-Asar Yom la'Chodesh ha'Shevi'i b'Ospechem es Tevu'as ha'Aretz") - since Tishrei is the time of 'Asifah' (the in-gathering of the crops from the field, where they have been drying throughout the summer).

(d)The Pasuk cannot be referring to Mar-Cheshvan, the seventh month after Iyar - because the Asifah is already over by then.

(e)And we reject the suggestion that the seventh month cannot be Elul, because we require the majority of the Asifah (which only occurs in Tishrei) - because the Pasuk says nothing about the majority (like we just said with regards to the Aviv).

3)

(a)Ravina therefore concludes that in fact, there is no proof from the Chumash that the first month is Nisan (and not Adar). We do however, bring many proofs from Tanach - above all, from Megilas Esther, from which the Amora'im quote no less than four.

(b)One Pasuk which specifically refers to Nisan as the first month is - "ba'Chodesh ha'Rishon, Hu Chodesh Nisan".

(c)The reason that the other Amora'im do not quote it is - because the term 'first' might be referring to the episode that occurred then (Haman's decision to take revenge from Mordechai).

(d)The Tana of our Mishnah does not include 'le'Chodashim' in our Mishnah - because he is only concerned with annual events, not monthly issues.

4)

(a)The second Rosh Hashanah added by the Beraisa is 'le'Iburin'. The problem with explaining this to mean that Beis-Din are permitted to sit and discuss whether the following year should be a leap-year, already from Rosh Chodesh Nisan - is from the Beraisa which forbids working out the leap-years (even in case of emergency) before Rosh Hashanah.

(b)Rav Nachman bar Yitzchak therefore interprets 'le'Iburin' to mean - that Rosh Chodesh Nisan is the latest time that Beis-Din may reach a decision whether to make a leap-year or not, according to the opinion of Rebbi Yehoshua and Rebbi Papayas (as we shall soon see).

(c)Under normal circumstances - Beis-Din would determine whether or not, to make the forthcoming year a leap-year, during the month of Adar.

(d)The reason of ...

1. ... the Chachamim, who require this to be concluded by Purim - is due to the obligation to Darshen the laws of Pesach thirty days before Pesach (i.e. from after Purim). Consequently, should the Sheluchei Beis-Din arrive after that with the news of the decision to make that year a leap-year, the people (who have already heard from the Rabanim Derashos concerning Pesach) will ignore the new directive, keep Pesach on the wrong day, and go on to eat Chametz on Pesach.

2. ... Rebbi Yehoshua and Rebbi Papayas, in whose opinion, the decision could wait until Rosh Chodesh Nisan - is because everyone knows that the fixing of a leap-year depends on intricate reckoning. So if the Sheluchei Beis-Din come later in the month, people will take them seriously come what may.

5)

(a)The Tana of our Mishnah does not include 'Iburin' in the list of Rosh Chodesh Nisan together with 'Melachim' - because he is only concerned with the beginning of issues, not with their conclusions.

6)

(a)Rebbi Yashiyah learns from "Chodesh", one of the 'redundant' words in the Pasuk "Zos Olas Chodesh l'Chodsho, l'Chodshei ha'Shanah" - that there is a Rosh Chodesh on which one must start bringing the Korbanos from the new donations of that year.

(b)We know that this is Nisan - from a 'Gezeirah-Shavah' "l'Chodshei ha'Shanah" from the Pasuk in Bo "Rishon Hu Lachem l'Chodshei ha'Shanah".

(c)we learn the above 'Gezeirah-, rather than "l'Chodshei ha'Shanah" from "me'Reishis ha'Shanah" (in Ekev - which refers to Tishrei) - because we prefer to learn Shanah which has Chodshim together with it from Shanah which also has Chodshim together with it, rather than from Shanah which does not.

(d)Rav Yehudah Amar Shmuel rules - that if one purchased a Korban after Rosh Chodesh Nisan with funds from the previous year, it is nevertheless Kasher (though the Mitzvah is lacking).

(e)We know that the Halachah is like Rav Yehudah Amar Shmuel - because the Beraisa corroborates it.

7)

(a)the Beraisa say about someone who donates a Korban Tzibur out of his own pocket - must first obligated to hand it to the Tzibur.

(b)This is not obvious - because we might have otherwise forbidden him to do so, in case he does not hand it to the Tzibur with a full heart.

(c)Our Mishnah does not include Terumas Shekalim in the list of Rosh Chodesh Nisan together with 'Melachim and Regalim is - because the Beraisa concludes that bedi'Eved, even if he brought a Korban from last year's money, the Korban is still Kasher. In that case, this is not a significant Rosh Hashanah. (It is not clear however, why this is worse than Rosh Hashanah li'Regalim, where the Korban also remains Kasher, as we learned above - yet our Tana does include it!)

8)

(a)Yesh Omrim (which is usually Rebbi Nasan) adds Sechirus Batim (the renting of houses) to the list of things of which Rosh Chodesh Nisan is the New Year. This means - that someone who rents a house for this year may remain in the house until Rosh Chodesh Nisan. (The expression 'a year' on the other hand, has connotations of a full year, and the lease therefore, extends for a full twelve months).

(b)For this ruling to be effective, the Sechirus must have begun by Rosh Chodesh Adar ...

(c)... even according to those who hold 'Yom Echad ba'Shanah Chashuv Shanah') - who will concede here that the renter must be given at least one month in the house, because a person does not go to the trouble of renting a house for less than one month.

(d)Chazal fix Nisan as the Rosh Hashanah for Sechirus Batim, and not Tishrei (in which case someone who rented a house for that year before Rosh Chodesh Elul, would have to leave already on Rosh Hashanah) - because it is self-understood that most people rent houses for the duration of the rain season.

9)

(a)The Tana of our Mishnah (as well as the Tana Kama of the Beraisa) do not include 'Sechirus Batim' in the list of Rosh Chodesh Nisan together with 'Melachim' - because in Nisan too, it is very cloudy and downpours of rain are not uncommon. (It is not clear though, why they did not then reckon Rosh Chodesh Iyar as Rosh Hashanah for Sechirus Batim. Perhaps it is because this is not an important enough occasion to warrant its own Rosh Hashanah, especially as the date is not absolute, as we saw in the previous answer).

10)

(a)The author of the statement in our Mishnah ...

1. ... 'be'Echad b'Elul Rosh Hashanah l'Ma'aser Behemah' - is Rebbi Meir, and the Tana'im (in a Beraisa) who disagree with him are Rebbi Elazar and Rebbi Shimon.

2. ... 'be'Echad b'Nisan Rosh Hashanah li'Regalim' - is Rebbi Shimon.

(b)According to Rebbi Elazar and Rebbi Shimon, Rosh Hashanah for Ma'aser Behemah is - the first of Tishrei (Rosh Hashanah).

(c)The problem with this is - the sequence of authors; the Reisha like Rebbi Shimon, the Metzi'a like Rebbi Meir, and the Seifa like Rebbi Elazar and Rebbi Shimon!

(d)Rav Yosef answers that the author of our Mishnah is Rebbi, who follows the opinion of Rebbi Shimon regarding Regalim, and Rebbi Meir regarding Ma'aser Behemah. But this seems to be a case of 'out of the frying-pan into the fire', we ask -- because if the Mishnah is entirely the opinion of Rebbi, then we have, not four Roshei Shanim, but five, since Nisan contains two Roshei Shanim, Rosh Chodesh, the New Year for Kings, and the fifteenth, for Regalim!?

11)

(a)Rava answers that, according to Rebbi, there are indeed five Roshei Shanim. Only that this comprises four according to Rebbi Meir (who does not count the fifteenth of Nisan), and four, according to Rebbi Shimon (who does not count the first of Elul). Rav Nachman bar Yitzchak answers - that there are four months in which there are many Roshei Shanim. In other words, it makes no difference how many Roshei Shanim there are, since Rebbi is only concerned with listing the months in which one Rosh Hashanah or another occurs.

(b)Another Beraisa lists two more Roshei Shanim, one of them being the sixteenth of Nisan, which is Rosh Hashanah for the Omer - meaning that on the sixteenth of Nisan, from the time that the Omer is brought, one is permitted to eat from the new crops of that year.

(c)The second Rosh Hashanah added by the Tana - is the sixth of Sivan, which is Rosh Hashanah for the bringing of the Shtei ha'Lechem on Shavu'os, which in turn, permits the bringing of the new crops of that year to the Beis Hamikdash (for the Menachos).

(d)The problem this Beraisa creates is - that the Tana of our Mishnah ought to have listed ...

1. ... according to Rava (in a.) - six Roshei Shanim (adding the two that we just mentioned).

2. ... according to Rav Nachman bar Yitzchak (ibid.) - five (adding the sixth of Sivan, a month that has not yet been mentioned).

12)

(a)Rav Papa replies that the Tana of our Mishnah does not include the Omer and the Shtei ha'Lechem because they do not come into effect immediately with the advent of the day (at nightfall), like all the cases in our Mishnah do. Rav Shisha Brei d'Rav Ika explains - that these dates only permit the new crops in conjunction with an act (the bringing of the Korban), unlike all the other cases in our Mishnah, where the arrival of the day itself initiates the New Year.

(b)We initially assume that bal Te'acher on the Regalim too, does not apply at the beginning of the day, and that it requires an act - since we think that it only takes effect after the Korban Tamid has been brought in the morning (since that is what permits other Korbanos to be brought [yet the Tana includes it in his list of Roshei Shanim!]).

(c)We refute this Kashya however, on the grounds - that we are not concerned with bringing the Korban (which the owner became obligated when he made the Neder, but with transgressing the Lav of 'Bal Te'acher' for not bringing it until it is too late. And that begins with the advent of Yom-Tov in the evening (See Tosfos DH 've'Harei').

(d)We answer the same Kashya on 'Yovlos' that we just asked on Omer and Shtei ha'Lechem, which we normally assume begins with the act of blowing of the Shofar on Yom Kippur - by establishing our Mishnah like Rebbi Yishmael Bno shel Rebbi Yochanan ben Berokah, in whose opinion Yovel begins immediately with the advent of the year on Rosh Hashanah.

13)

(a)Rav Ashi answers both why Rebbi says four Roshei Shanim (and not five), and why he omits the sixteenth of Nisan and the sixth of Sivan from the list, with one stroke. What the Mishnah means is - that there are four Roshei Shanim which occur on four Roshei Chodashim (and we are not concerned with the Roshei Shanim that occur in the middle of the month).

(b)Regarding the first of Shevat, our Tana is saying - that there are three Roshei Shanim that occur on Rosh Chodesh with which everyone (even Beis Hillel) agrees, and four according to Beis Shamai.