מתני' ארבעה ראשי שנים הם באחד בניסן ר"ה למלכים ולרגלים באחד באלול ראש השנה למעשר בהמה ר' אלעזר ור"ש אומרים באחד בתשרי באחד בתשרי ראש השנה לשנים ולשמיטין וליובלות לנטיעה ולירקות באחד בשבט ראש השנה לאילן כדברי בית שמאי בית הלל אומרים בחמשה עשר בו:
Mishnah: There are four "beginnings of the year." The first of Nissan is the beginning of the year for kings and holidays. The first of Elul is the beginning of the year for animal tithes. Rabbi Elazar and Rabbi Shimon say [animal tithes start] on the first of Tishrei. The first of Tishrei is the beginning of the year for years, for the Sabbatical years, the Jubilees, for planting, and for vegetables. The first of Shevat is the beginning of the year for trees, so says Beit Shammai. Beit Hillel says it is the 15th of that [month]
Hevruta Challenge
Imagine appropriate festive or symbolic foods to be eaten at each of the above heads of the year.
Hint - on Rosh Hashana, the new year for years, we eat apples and honey because apples are round like the year and we want the year to be sweet.
What other heads of the year can you think to create?
Hevruta Challenge
What are the essential activities of the holiday described in the text?
What are some ways you can imagine observing the above holiday?