Four New Years
According to the Talmud there were four New Years. The first of Nisan was the new year for kings and festivals; the reign of a king was calculated from this date. The first of Elul was a new year for the tithing of cattle. The first of Tishri was a new year for civil years, for years of release, jubilees, and planting. The first of Shebat was a new year for the tithing of trees.
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