(23) When you enter the land and plant any tree for food, you shall regard its fruit as forbidden. Three years it shall be forbidden for you, not to be eaten. (24) In the fourth year all its fruit shall be set aside for jubilation before יהוה; (25) and only in the fifth year may you use its fruit—that its yield to you may be increased: I יהוה am your God.

(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.

(17) Rabbi Elazar ben Azariah said: Where there is no Torah, there is no right conduct; where there is no right conduct, there is no Torah. Where there is no wisdom there is no fear of God; where there is no fear of God, there is no wisdom. Where there is no understanding, there is no knowledge; where there is no knowledge, there is no understanding. Where there is no bread, there is no Torah; where there is no Torah, there is no bread. He used to say: one whose wisdom exceeds his deeds, to what may he be compared? To a tree whose branches are numerous but whose roots are few, so that when the wind comes, it uproots it and overturns it, as it is said, “He shall be like a bush in the desert, which does not sense the coming of good. It is set in the scorched places of the wilderness, in a barren land without inhabitant” (Jeremiah 17:6). But one whose deeds exceed his wisdom, to what may he be compared? To a tree whose branches are few but roots are many, so that even if all the winds in the world come and blow upon it, they cannot move it out of its place, as it is said, “He shall be like a tree planted by waters, sending forth its roots by a stream. It does not sense the coming of heat, its leaves are ever fresh. It has no care in a year of drought; it does not cease to yield fruit” (ibid, 17:8).