R. Elazar quoting R. Chanina: Even gentile kings are only counted from Nisan, as the Pasuk states (Chagai 1, 15), "In the 6th [month], in the 2nd year of Daryavesh''; and it says (Zecharia 1, 1), "In the 8th [month], in the 2nd year of Daryavesh''.

Answer (Chaifa): (In truth, we count from Tishrei, but the prophecy of Zecharia preceded the prophecy of Chagai.) - the Pasuk says "the 8th'' before it says the "6th''.

R. Yonah: The Pasuk states (Chagai 2, 15), "And now, consider this from today and earlier, before stone was placed upon stone in the Temple of Hashem''. How is this? In the 6th month it was established and in the 9th month this Pasuk was said.

If you say that in the 6th month they already 'placed stone upon stone', it is fine for Chaifah; if not, Chaifah's statement is invalid.

Question (R. Yitschak): The Pasuk states (Bereishis 8, 13), "And it was in the 601st year in the first month on the first day of the month.'' The Beraisa about this Pasuk teaches that the time of the flood is not included in the calculation...?

Answer: It follows R. Elazar who said that the world was created in Tishrei.

Question: The Pasuk states (Nechemya 2, 1), "And it was in the month Nisan in the 20th year''. And the earlier Pasuk states (Nechemya 1, 2), "And it was in the month of Kislev in the 20th year''.

Answer: It follows R. Elazar who said that any year in which 30 days had not passed is not counted as a full year.

Question: But the Pasuk states (Shemos 40, 17), "And it was in the 1st month in the 2nd year on the 1st day of the month that Mishkan was erected.''

If you say that it refers to the 3rd year, since any year in which 30 days had not passed is not counted as a full year...

And the Pasuk states (Bamidbar 10, 11), "And it was in the 2nd year in the 2nd month on the 20th of the month [the cloud rose up from upon the Mishkan]''. If the Mishkan was actually set up in the 3rd year, why does the Pasuk refer to it as the 2nd year, even though 50 days in the year had passed? (This is a question against R. Elazar.) This is amongst the questions of R. Yitzchak that have no answers.

Question: What is the difference whether we count from Nisan or Tishrei?

Answer (R. Yona): Documents. A loan was taken in Iyar and the loan document was dated in the 2nd year of the king. The borrower also sold his field in Marcheshvan and the sale document was also dated in the 2nd year of the king.

According to the opinion that we count from Nisan, the loan preceded the sale (and the lender would be able to reclaim the land since it was on lean to the loan). According to the opinion that we count from Tishrei, the sale preceded the loan and the land was not on lean.

How do we count according to kings? If the king died in Adar and a new king was crowned, a document can then be written according to the years of either king.

R. Yona: This is only true when the king died in Nisan (and the 2nd king was then crowned), as if he died in any other month, the 2nd king can only begin to count his 1st year from Nisan, as the Pasuk states (Melachim 2, 15, 13), "And he (Shalum ben Yavesh) ruled for one month in Samaria'' (and the Pasuk does not mention any years, because he did not reach a full year).

One cannot understand the number of years that Kings of Israel reigned without knowing the years of the Kings of Judah, and vice-versa, (since their years are compared to each other in the Pesukim).

Question: The Pasuk states (Melachim 1, 2, 11), "The days that David reigned over all of Israel were 40 years etc.''...

And the Pasuk states (Shmuel 2, 5, 5), "In Hebron he ruled over Yehudah for 7 years and 6 months and in Yerushalayim he ruled [33 years]...?

Answer #1: When the 1st Pasuk speaks generally, it says 40 years. The 2nd Pasuk is more specific and says 40 years and 6 months.

Answer #2 (R. Yitzchak bar Katzatzta quoting R. Yona): He ruled (in Yerushalayim) 32 1/2 years (which would make a total of 40 years) but the Pasuk gave honor to Yerushalayim by expressing the last year as a complete year.

Answer #3 (Yehuda bei Rebbi): The large calculation swallows up the small one. (He ruled a total of 40 1/2 years but when the Pasuk expresses the total, it does so as a whole number.)

R. Shmuel bar Nachman: The Pasuk states (Shmuel 2, 7, 12), "When your days are complete''. The Holy One said to David - I will count out for you (i.e. you will live) complete years rather than living only part of your last year.

Hash-m said: Shlomo your son will build the Temple in order to sacrifice Korbanos. Your justice and righteousness is more dear to me than all of the Korbanos, as the Pasuk says (Mishlei 21, 3), "Acting righteously and justly is preferable to Hash-m than [Korbanos brought on] an altar''.

Rav Chuna: During all of the 6 months that David fled from his son Avshalom, he would achieve atonement (for a sin by bringing) a goat offering that was suitable for a regular person rather than the special goat offering brought by a king. (During this time, his rule was not complete. This also answers why the Pasuk only counted 40 years of rule rather than 40 1/2.)

R. Yudan bei R. Shalom: The Pasuk states (Melachim 1, 11, 16), "For 6 months Yoav and all of Yisrael stayed there''. The Holy One said to him - I said to you (Devarim 2, 5), "Do not provoke them (the nation of Edom)'' and you wished to provoke them (by attacking and destroying them). Therefore, this time will not be counted for you.