Question: According to R. Yehoshua, it is the second month in respect to Nisan, the first month; but according to R. Eliezer, why is it called the second month?

Answer: It was second to the month in which the decree was set.

Question: According to R. Eliezer, in which way did Hash-m change the order of the world in making Kima rise by day (when it always rises)?

Answer: Following R. Chisda:

(R. Chisda): They sinned with the heat of illicit relations;

And they were punished with the heat of scalding waters (which was the change in the order of the world).

This is learned from the identical word (Shaka) being used to describe the pacification of the waters, and the pacification of the heat of Achashverosh's anger.

The Jewish scholars count years (from creation) according to the opinion of R. Eliezer and the cycles of the sun and moon according to the opinion of R. Yehoshua.

The non-Jewish scholars also count years according to the opinion of R. Yehoshua.

(Tosefta): The first of Tishrei is the new year for Yerakos, Ma'asros, and Nedarim.

Question: Since Yerakos refers to Ma'aser Yerek, surely it is included in Ma'asros!?

Answer: Ma'aser Yerek, which is a d'Rabanan, is listed separately from other Ma'asros which are d'Oraisa.

Question: Why aren't the d'Oraisa items listed first?

Answer: The d'Rabanan law is more dear to the author and he therefore listed it first.

Question: Why didn't the Tana of our Mishnah list Ma'asros?

Answer: He listed Yerakos which is d'Rabanan, and all the more so there must be a new year for Ma'asros which are d'Oraisa.

Question: Why didn't the Tosefta list Ma'aser in the singular?

Answer: It includes both Ma'aser Behemah and Ma'aser Dagan.

Question: Why didn't the Tosefta list Yerek in the singular?

Answer: There are two types of Yerek:

(Mishnah): Vegetables that are sold in bunches are only liable for Ma'aser once they have been bunched.

Vegetables that are sold loose are liable for Ma'aser when a container is filled with them.

(Tosefta): If one harvested vegetables both before and after sundown on the eve of Rosh Hashanah, Terumah and Ma'aser may not be taken from one lot to exempt the other.

If it was the second year entering the third, that of the second requires Ma'aser Rishon and Sheni while that of the third requires Ma'aser Rishon and Ani.

Question: How do we know that there is no Ma'aser Sheni in the third year?

Answer (R. Yehoshua ben Levi): A Pasuk tells us that in the third year, only one of the previous two Ma'asros applies.

Question: Maybe Ma'aser Rishon shouldn't be given either?

Answer: The Pasuk compares Ma'aser Rishon to inheritance to teach that there is no interruption to it.

Another Beraisa derives the law in the same way (as cited).

(Tosefta): If a person vows not to receive any benefit from another for a year, it is counted until the same calendar date a year later.

If he vowed for this year, it finishes on Rosh Hashanah even if he said it on the last day in Elul.

This is according to all, as his goal of making himself suffer was achieved.

Question: Perhaps Nisan should be the new year for Nedarim?

Answer: The laws of Nedarim follow the normal use of words, with which Rosh Hashanah refers to Tishrei.

(Mishnah): The years for the Ma'aser of Tiltan spice are calculated according to when it sprouts seeds.

The years for the Ma'aser of grains and olives are calculated from the year when they are one-third ripe.

Question: What is the source for this?

Answer (R. Asi citing R. Yochanan citing R. Yosi haGelili): The Pasuk speaks of Shemitah laws applying in the Sukos of the following year - it must be referring to crops which grew their first third during Shemitah.