(Rebbe): Nisan has never had two days of Rosh Chodesh (meaning that the month of Adar is never a 30 day month).

Question (Mishnah in Maseches Shekalim): (Referring to the correct treatment of surplus Ketores (incense)) If the month (of Nisan) came at its time (after the 29th day of Adar...and if it did not come at its time (meaning that it was after a 30 day Adar) etc. This shows that Adar can have 30 days...?)

Answer: The Tana is teaching what would theoretically be, although it never actually happened.

(Rav): Tishrei has never had two days of Rosh Chodesh (meaning that Elul is never 30 days).

Question: Our Mishnah taught (about the cow slaughtered on Rosh Hashana), "if it was a full month (of Elul)...if it was not a full month''?

Answer: The Tana is teaching what would theoretically be, although it never actually happened.

Question (Tosefta Rosh Hashana 2:9): And when the Sanhedrin sanctified the New Year in Usha, on the first day, R. Yishmael son of R. Yochanan ben Beroka got up and said the text of the Amidah blessing according to R. Yochanan ben Nuri (who included the verses of 'Malchios' into the blessing of 'Kedushas Hashem').

(R. Shimon ben Gamliel): This was not our practise in Yavneh.

On the second day, R. Chananya son of R. Yosi Haglili said thetext according to R. Akiva.

(R. Shimon ben Gamliel): This was our practise in Yavneh.

The Baraisa taught that they observed two days of Rosh Hashana - so Elul must have contained 30 days?

Answer #1: When the Baraisa said 1st and 2nd, it wasn't referring to two days of Yom Tov; (rather, it was like R. Ba...) (Note: The text of the Vilna Gaon postpones R. Zeira's answer until after this answer.)

(R. Ba citing Rav): The Baraisa was referring to the 1st year and the 2nd year.

Question: But the Baraisa said 'the 1st day' and 'the 2nd day'?

Answer (R. Zeira citing Rav Chisda): Rather, that year they had miscalculated and thought that the 29th was the 30th.

Baraisa: If Beis Din sanctified the New Moon one day too early (i.e. on the 29th day) or one day too late (i.e. on the 32nd day), I might think that it's valid, but the pasuk states (Vayikra 23:2), "(Hash-m's appointed festivals that you shall designate as holy convocations. These are My appointed festivals)''. Only these (those declared in the correct time i.e. the 30th or 31st day) are My festivals. But those appointed at the wrong times are not My festivals.

Question: And what's the source for declaring a leap year because of the Jews of the Diaspora who are travelling to Yerushalayim to bring their Pesach offerings who didn't yet arrive because of the rains?

Answer: The pasuk states, "(Speak to) the children of Israel...My festivals'' - make the festivals so that all of Yisrael will be able to observe them.

(R. Shmuel bar Nachman): They do this only if the people have already reached the Euphrates river (at the border of Eretz Yisrael).

(R. Yaakov bar Acha/ R. Imi citing R. Yuda bar Pazi): If the Beis Din declared a new moon based on the testimony of witnesses and they are later discovered to be false witnesses, their declaration still remains.

(R. Yosa to R. Yuda bar Pazi): Did you hear this from your father?

(R. Yuda to R. Yosa): Yes.

(R. Ba said in the name of R. Yochanan): They are not as particular about the witnesses for the new moon as with other witnesses.

(R. Ba bar Mamal/ Rav Amram/Rav Masnah citing Rav): One who lent money on condition that he will not be able to demand it back from the borrower (at any particular time, but rather, the borrower may choose when to repay it), Sheviis cancels it.

Support: Our Mishnah taught that in the case dividing up a cow on Rosh Hashana, (if the previous month was declared a full month, the payments are cancelled) and R. Elazar established (see early Chulin 42-2(c)-(e)) that the Tanna is R. Yehuda, who said that earlier credit in a store is cancelled (as it was automatically converted into a loan when he took the most recent credit).

Question: Can the debt be claimed on Rosh Hashana?

Answer (R. Ba citing R. Zeira): Since the owner trusts the buyer to return to pay, it's as if he can claim the money on Rosh Hashana (as the buyer already feels compelled to pay it back). And since he can claim it, it's considered as if it's fit for the buyer to pay the seller when he is given credit for the new meat and the old requirement to pay becomes a loan.

(R. Yosi bei R. Bun citing Rav): One who lent money on condition that it should not be cancelled by Sheviis, Sheviis still cancels it.

Question (Mishnah in Maseches Makos): (We testify that Ploni owes his friend 1000 zuz with an understanding that he will return it within thirty days, and the borrower says, the understanding was that I would return it in 10 years - we evaluate the difference in how much one would be willing to pay for a loan of 1000 zuz to be extended from 30 days to 10 years. But surely within 10 years, there will be a Shemita year (that cancels the entire loan)?

(Rav Huna): Rav Nachman bar Yaakov and Rav Sheshes disagreed - one said that it was a loan with collateral; the other said that the lender wrote a Prozbul.