Midrasch zu Jechezkiel 40:1

(Exodus 19:1) "On the third month of the exodus of the children of Israel from the land of Egypt": We are hereby apprised that we number the months from the exodus from Egypt. This tells me only of months. Whence do I derive (the same for) years? From (Numbers 1:1) "in the second year of their exodus from Egypt." This tells me only of that period (i.e., the general period of the exodus.) Whence do I derive the same for succeeding periods? From (Ibid. 33:38) "in the fortieth year of the exodus of the children of Israel from the land of Egypt in the fifth month" (Av). All this, until they entered Eretz Yisrael. Whence do I derive the same for (the period) after they entered Eretz Yisrael? From (I Kings 6:1) "In the four hundred and eightieth year of the exodus of the children of Israel from the land of Egypt." All this, until the Temple was built. Once the Temple was built, they began to count from (the time of) its building, viz. (II Chronicles 8:1) "And it was, at the end of forty years of Solomon's building of the Temple of the L rd, etc." If they did not merit numbering from its building they numbered from its destruction, viz. (Ezekiel 40:1) "in the fourteenth year after the city was smitten." If they did not merit numbering for themselves, they numbered for others, viz. (Daniel 2:1) "And in the second year of the reign of Nevuchadnezzar, etc.", and (Chaggai 1:15) "In the second year of the reign of King Darius." And it is written (Song of Songs 1:8) "If you do not know, you fairest among the women, etc." and (Devarim 28:47-48) "Because you would not serve the L rd your G d … you will serve your foes, etc."

Our Rabbis were taught: The Tabernacle of the wilderness lasted forty years less one year. The Tabernacle of Gilgal lasted fourteen years, of which seven was the years of occupation and seven of distribution. The Tabernacle of Nob lasted fifty-seven years, hence the existence for Shiloh remains three hundred and seventy years, less one year. That the Tabernacle of the wilderness lasted forty years less one year, whence do we infer this? For the master said [elsewhere] that the first year after the exodus did Moses build the Sanctuary, on the second year he reared up the tabernacle and then Moses sent the spies. That the Tabernacle of Gilgal lasted fourteen years, the seven of occupation and the seven of proportioning, whence do we infer this? From Kaleb (Josh. 14, 7) Forty years old was I sent, etc. And, lo, I am this day fourscores and five years old. How old was he at the time of the passing of the Jordan? Seventy-eight years old, and now he says that he is eighty-five years old, hence the seven years of occupation. And whence do we know concerning the seven years of distribution? If you please I say that since the occupation lasted seven, it is understood that the dividing also lasted seven years; and if you please I say [from here] since we cannot find any other way [to justify the passage] (Ez. 40, 1) In the fourteenth year after the city had been smitten. That in Nob and Gibe'on it lasted fifty-seven years whence do we learn? It is written (I Sam. 4 ,18) And it came to pass, when he made mention of the Ark of God, that he fell from off his seat backward by the side of the gate, and his neck broke and he died. And we are taught in a Baraitha that when Eli died the destruction of Shiloh followed, and the sanctuary was brought to Nob; when Samuel died the destruction of Nob followed, when the Tabernacle was brought to Gibe'on, and it is written (Ib. 7, 2) And it came to pass, from the day that the ark abode in Kireath — Jearim, that the time was long; for it was twenty years. To which years do these twenty refer? Ten of Samuel himself [during which he judged Israel]; one year during which Saul and Samuel judged Israel together; two years, during which Saul alone ruled Israel; seven years during which David ruled in Hebron, as it is said (I Kings 2, 11) And the days that David reigned over Israel were forty years; seven years reigned he is Hebron, etc. And again in connection with Solomon it is written (II Chr. 3, 2) And he began to build in the second day of the second month, in the fourth year of his reign. Hence it remained for Shiloh three hundred and seventy years less one year.

And to teach that we count (the years) from the exodus from Egypt, it being written "in the second year after their going out from the land of Egypt." When they came to the land, they began to count (shemitah, etc.) from their coming, as it is written (Vayikra 25:2) "When you come to the land, etc." When the Temple was built, they began to count from its building, viz. (I Kings 9:10) "And it was at the end of twenty years from Solomon's building, etc." When the Temple was destroyed, they began to count from its destruction, viz. (Ezekiel 40:1) "… in the fourteenth year of the city's being smitten." When the captivity intensified, they began to count from the captivity, viz. (Daniel 2:1) "And in the second year of the reign of Nevuchadnezzar, etc.", and (Chaggai 1:1) "And in the second year of King Darius, etc." And just as they counted for years, so they counted for months (e.g., [Shemot 19:1]) "In the third month of the exodus of the children of Israel from the land of Egypt."