This month [of the exodus from Egypt: Nisan] shall mark for you the beginning of the months; it shall be the first of the months of the year for you.

(7) In the first month, that is, the month of Nisan, in the twelfth year of King Ahasuerus, pur—which means “the lot”—was cast before Haman concerning every day and every month, [until it fell on] the twelfth month, that is, the month of Adar.

Speak to the Israelite people thus: In the seventh month, on the first day of the month, you shall observe complete rest, a sacred occasion commemorated with loud blasts. You shall not work at your occupations; and you shall bring an offering by fire to G-d.

In the seventh month, on the first day of the month, you shall observe a sacred occasion: you shall not work at your occupations. You shall observe it as a day when the horn is sounded.

All the men of Israel gathered before King Solomon at the Feast, in the month of Ethanim—that is, the seventh month.

(1) They are four days in the year that serve as the New Year, each for a different purpose: On the first of Nisan is the New Year for kings; it is from this date that the years of a king’s rule are counted. And the first of Nisan is also the New Year for the order of the Festivals, as it determines which is considered the first Festival of the year and which the last. On the first of Elul is the New Year for animal tithes; all the animals born prior to that date belong to the previous tithe year and are tithed as a single unit, whereas those born after that date belong to the next tithe year. Rabbi Elazar and Rabbi Shimon say: The New Year for animal tithes is on the first of Tishrei. On the first of Tishrei is the New Year for counting years, as will be explained in the Gemara; for calculating Sabbatical Years and Jubilee Years, i.e., from the first of Tishrei there is a biblical prohibition to work the land during these years; for planting, for determining the years of orla, the three-year period from when a tree has been planted during which time its fruit is forbidden; and for tithing vegetables, as vegetables picked prior to that date cannot be tithed together with vegetables picked after that date. On the first of Shevat is the New Year for the tree; the fruit of a tree that was formed prior to that date belong to the previous tithe year and cannot be tithed together with fruit that was formed after that date; this ruling is in accordance with the statement of Beit Shammai. But Beit Hillel say: The New Year for trees is on the fifteenth of Shevat.

§ The Gemara comments: By inference, both of them, Rabbi Meir and Rabbi Elazar, hold that the world was created in Nisan and that the years are counted from that month, as, if the world were created in Tishrei and the count started then, the first day of the first month of the six hundred and first year would already have been six months into the year for the purpose of counting years.

It is taught in a baraita that the tanna’im disagreed about this point: Rabbi Eliezer says: In Tishrei the world was created; in Tishrei the Patriarchs were born; in Tishrei the Patriarchs died; on Passover Isaac was born; on Rosh HaShana Sarah, Rachel, and Hannah were remembered by God and conceived; on Rosh HaShana Joseph came out from prison; on Rosh HaShana our forefathers’ slavery in Egypt ceased; in Nisan the Jewish people were redeemed from Egypt; and in Tishrei in the future the Jewish people will be redeemed in the final redemption with the coming of the Messiah.

Rabbi Yehoshua disagrees and says: In Nisan the world was created; in Nisan the Patriarchs were born; in Nisan the Patriarchs died; on Passover Isaac was born; on Rosh HaShana Sarah, Rachel, and Hannah were remembered by God and conceived sons; on Rosh HaShana Joseph came out from prison; on Rosh HaShana our forefathers’ slavery in Egypt ceased; in Nisan the Jewish people were redeemed from Egypt; and in Nisan in the future the Jewish people will be redeemed in the final redemption.