Le Deutéronome 14:22 Références de la Michna : Mishnah Rosh Hashanah, Mishnah Eruvin, Pirkei Avot & Mishnah Sotah

There are four new years: The first of Nisan is the new year for kings and for festivals. The first of Elul is the new year for the tithe of beasts. Rabbi Elazar and Rabbi Shimon say: the first of Tishri. The first of Tishri is the new year for years, for shmitta and jubilee years, for planting and for [tithe of] vegetables. The first of Shevat is the new year for trees, according to the words of Bet Shammai. Bet Hillel says: on the fifteenth of that month.

With all [kinds of food] they may make an ‘eruv and a shittuf, except water and salt. And all [kinds of food] may be purchased with money of the second tithe, except water and salt. One who vowed to abstain from food is allowed [to consume] both water and salt. An eruv may be prepared for a nazirite with wine and for an Israelite with terumah, But Symmachus says: with unconsecrated produce only. [An eruv may be prepared] for a priest in a bet hapras. Rabbi Judah says: even in a cemetary, because he can put up a partition and thus enter [the area] and eat [his eruv].

They may make an eruv with demai (doubtfully tithed produce), or with first tithe from which terumah had been taken, or with second tithe or consecrated [food] that have been redeemed; and priests [may make their eruv] with hallah and terumah. [It may] not [be prepared], with untithed produce, nor with first tithe from which terumah has not been taken, nor with second tithe or consecrated [food] that have not been redeemed. One who sends his eruv in the hands of a deaf-mute, imbecile or a minor, or with one who does not admit [the principle of] eruv, the eruv is not valid. If, however, he instructed another person to receive it from him, the eruv is valid.