1)

(a)Rebbi Meir ('be'Echad b'Tishrei ... ') and Rebbi Elazar and Rebbi Shimon ('be'Echad b'Elul... ') in our Mishnah, says Rebbi Yochanan, both derive their opinions from the same Pasuk in Tehilim "Lavshu Karim ha'Tzon, va'Amakim Ya'atfu Bar, Yisro'u Af Yashiru". They both explain the phrase ...

1. ... "Lavshu Karim ha'Tzon" to mean - that the sheep become dressed (i.e. pregnant) then.

2. ... "Yisro'u Af Yashiru" to mean - that in Nisan, at the time of the time of harvest, the corn trumpets and sings (i.e. when it is fully grown, the knocking of the grains against one another when the wind blows, sounds as if they are singing and playing the trumpet).

(b)The normal pregnancy period of small animals (such as sheep) - is five months.

(c)Rebbi Meir explains the sequence of "Lavshu Karim ha'Tzon va'Amakim Ya'atfu Bar" - to mean that the sheep become pregnant, when the valleys become covered with corn (i.e. it has grown to recognizable proportions (i.e. in Adar).

(d)And he concludes from this - that the sheep give birth five months later, in the month of Av, resulting in the Chachamim fixing Elul as the time for Ma'aser Behemah.

2)

(a)Rebbi Elazar and Rebbi Shimon interpret the sequence of "Lavshu Karim ha'Tzon Yisro'u Af Yashiru" to mean - that the sheep become pregnant at the time of the harvest (in Nisan, as we just explained).

(b)And they concludes from this - that the sheep give birth five months later, in the month of Elul, resulting in the Chachamim fixing Tishrei as the time for Ma'aser Behemah.

(c)Rebbi ...

1. ... Meir will counter Rebbi Elazar and Rebbi Shimon's interpretation of "Yisro'u Af Yashiru" - by establishing it with regard to the weak animals, which only give birth in Nisan; whereas Rebbi ...

2. ... Elazar and Rebbi Shimon will counter Rebbi Meir's interpretation of "va'Amakim Ya'atfu Bar" - by establishing it with reference to the strong sheep that give birth early in Adar.

(d)We reject the above explanation however, on the grounds that - according to Rebbi Elazar and Rebbi Shimon, the Pasuk ought to have inverted the second and third phrase, to read "Lavshu Karim ha'Tzon, v'Yisro'u Af Yashiru", Amakim Ya'atfu Bar" (since, in their opinion, most of the sheep become pregnant when the corn sings, in Nisan).

3)

(a)Rava therefore cites the source of their Machlokes as the Pasuk in Re'eh "Aser Te'aser ... ". He maintains that even according to Rebbi Elazar and Rebbi Shimon - the season for sheep becoming pregnant, is Adar.

(b)Both opinions, he says, interpret "Aser Te'aser ... " as a Hekesh, comparing Ma'aser Behemah to Ma'aser Dagan.

(c)In fact, the source for both opinions is the Pasuk in Re'eh. Rebbi Meir on the one hand, and Rebbi Elazar and Rebbi Shimon on the other - agree that the Torah compares Ma'aser Behemah to Ma'aser Dagan, which takes place in Tishrei.

(d)According to ...

1. ... Rebbi Meir, the Hekesh teaches us - that just as the time to Ma'aser corn (Tishrei) is immediately following its completion in the fields, so too, is the time to Ma'aser sheep immediately following their birth (Elul).

2. ... Rebbi Elazar and Rebbi Shimon it teaches us - that Ma'asering the sheep, like that of corn, takes place in Tishrei.

4)

(a)According to Rav Papa, our Mishnah's statement 'be'Echad b'Tishrei Rosh Hashanah l'Shanim' is said - with regard to documents (that when the first of Tishrei arrives, the second year of the reigning monarch commences [just as we learned with regard to Nisan, above]).

(b)We reconcile this with Rav Chisda, who learned earlier that the first of Nisan is the New Year for years regarding documents - by establishing the latter with regard to Jewish kings, whereas Rav Papa is referring to Nochri kings.

(c)Assuming that Rav Chisda agrees with Rav Papa, when he comments that the Reisha of the Mishnah 'be'Echad b'Nisan Rosh Hashanah li'Melachim' pertains to Jewish kings exclusively (but that the New Year for Nochri kings is the first of Tishrei), he is not simply mimicking the Mishnah, but actually the Pesukim to the Pesukim (which we explained at the beginning of the Masechta).

5)

(a)Alternatively, Rav Chisda will explain the Seifa 'be'Echad b'Tishrei Rosh Hashanah l'Shanim' like Rebbi Zeira - who interprets it with regard to Tekufah (i.e. that the first of the four seasons [known as Tekufos] is that of Tishrei (the autumn season).

(b)The author of our Mishnah will then be - Rebbi Eliezer, who holds that the world was created in Tishrei.

(c)Rav Nachman bar Yitzchak has a third way of interpreting 'be'Echad b'Tishrei Rosh Hashanah l'Shanim', based on a Pasuk in Ekev and a Pasuk in Tehilim. He learns from ...

1. ... "me'Reishis ha'Shanah v'ad Achris Shanah" (Ekev) - that it is Rosh Hashanah for Din (i.e. at the beginning of the year Hash-m decides what is going to happen at the end of the year), in conjunction with the the Pasuk in Tehilim ...

2. ... "Tik'u va'Chodesh Shofar, ba'Kese l'Yom Chageinu" (since Rosh Hashanah is the only 'Chag' on which the moon is covered). And from the end of the Pasuk ...

3. ... "Ki Chok l'Yisrael Hu Mishpat l'Elokei Yakov" - which specifically mentions Din.

(d)And this can only refer to Rosh Hashanah, he says, because the Pasuk in Tehilim writes "Tik'u va'Chodesh Shofar, ba'Kese l'Yom Chageinu, Ki Chok l'Yisrael Hu Mishpat l'Elokei Yakov", Rosh Hashanah is the only Chag on which the new moon is hidden). Consequently, seeing as "Chok" means 'sustenance', and "Mishpat" 'judgement', the Pasuk is clearly coming to inform us that Hash-m judges the world on Rosh Hashanah for sustenance.

6)

(a)The Tana of one Beraisa learn from "Ki Chok l'Yisrael Hu, Mishpat l'Elokei Yakov" - that the Heavenly Court does not sit in Judgement (on Rosh Hashanah) until the Beis-Din has declared Rosh Chodesh (and Rosh Hashanah. Practically speaking, this means that should they decide to postpone it, then the Heavenly court will sit only on the next day.)

(b)From the same Pasuk, the Tana of another Beraisa includes the other nations of the world in Hash-m's judgment on Rosh Hashanah. The Pasuk mention Yisrael - to teach us that they are judged first.

(c)In similar vein, Rav Chisda learns from the Pasukin Melachim "La'asos Mishpat Avdo u'Mishpat Amo Yisrael ... " - that Hash-m judges the King (in this case, Shlomo himself ) first and the people afterwards.

(d)One reason for this is because it is not respectful for a king to have to await his turn; the other - because it is better to judge the King before Hash-m's anger is kindled by the many sins perpetrated by the community which come to light during the court-sitting.

7)

(a)We learn that Rosh Hashanah for Shemitin is the first of Tishrei, from a 'Gezeirah-Shavah': "u'*Vashanah* ha'Shevi'is Shabas Shabason Yih'yeh la'Aretz" (in Behar) - from "me'Reishis ha'Shanah v'Ad Acharis Shanah" (in Ekev).

(b)We prefer to learn it from there rather than from the Pasuk (in Bo) "Rishon Hu Lachem l'Chodshei ha'Shanah" (which would then make it Nisan) - because we prefer to learn "Shanah" without Chodashim from "Shanah" without Chodashim, rather than from "Shanah" with Chodashim.

(c)To reconcile the fact that the Tana of our Mishnah gives the New Year for Yovel as the first of Tishrei, with the Pasuk in Emor writes "b'Yom ha'Kipurim Ta'aviru Shofar b'Chol Artzechem", we establish the author of the Mishnah as being Rebbi Yishmael, who learns that, regarding working the land and even regarding the servants stopping work, the first of Tishrei is Rosh Hashanah, and that the Pasuk b'Yom ha'Kipurim Ta'aviru Shofar b'Chol Artzechem", merely teaches us that from Rosh Hashanah until Yom Kippur, the servants down tools, and celebrate their freedom with elaborate parties, with crowns on their heads (symbolizing freedom), if they so wished.

(d)Rebbi Yishmael Bno shel Rebbi Yochanan ben Berokah learns that Yovel begins on Rosh Hashanah (and not on Yom Kippur) - from the Pasuk in Behar "v'Kidashtem es Shenas ha'Chamishim Shanah" (implying that the sanctity of Yovel takes effect already from the beginning of the year.

8)

(a)The Rabanan of Rebbi Yishmael ... learn from the Pasuk "v'Kidashtem es Shenas ha'Chimishim Shanah" - that one sanctifies years but not months (i.e. no months ever require verbal sanctification (like Rebbi Elazar b'Rebbi Shimon in the second Perek).

(b)In another Beraisa, Rebbi Yishmael learns from the Pasuk "Yovel Hi, Shenas ha'Chamishim Shanah" - that the Yovel year terminates at the end of Elul, and that it does not extend until Yom Kippur, similar to the way it did at the beginning.

(c)The Rabanan, who do not agree with Rebbi Yishmael ... regarding the extension at the beginning of the year, learn from this Pasuk - that one counts the Yovel year as the fiftieth year (exclusively), and not as the fifty-first (i.e. the first year of the following cycle) ...

(d)... to preclude - Rebbi Yehudah, in whose opinion it is.