Midrash su Deuteronomio 16:16

(Fol. 4b) R. Juda says: "A man blind on one eye is exempt from the holocaust, because it is said (Deut. 16, 16) Shall appear; just as if one comes to see, it is with both eyes, so if he comes to be seen, he must have both his eyes."

(Exodus 12:2) "The beginning of the months": We are hereby apprised that Nissan is the beginning for the months. And whence do we derive (the same for) the reign of kings? From (I Kings 6:1) "In the fourth year of Solomon's reign over Israel, in the month of Ziv (Iyyar), the second month," (his reign having begun with the first month, Nissan). And whence do we derive (the same for) festivals (i.e., that one is not in transgression of delaying his vows until three consecutive festivals have passed)? From (Devarim 16:16) "… the festival of matzoth (in Nissan), and the festival of Shavuoth, and the festival of Succoth." We find, then, that Nissan is the beginning for months, for kings, and for festivals. R. Nathan and R. Tzaddok say: Also for house rentals (i.e., If one says: I am renting it to you for this year, the understanding is until the beginning of Nissan.) But this does not apply to (the reckoning of) years, shemitah, Yovloth, planting (in respect to arlah [viz. Leviticus 19:23]) or (the tithing of) greens, in which respect it is written (Devarim 31:10-11) "At the end of seven years, in the time of the year of the shemitah … when all of Israel, etc.", and (Exodus 34:22) "and the festival of the ingathering, the circuit of the year."

This month shall be unto you (Exod. 12:1). R. Ishmael said: He showed him the moon during night and said: Like this shall you examine the new moon; this shall be the law for future generations. Teach them the time of the new moon. He said to them: Until now I intercalated the year (adding an additional month in leap years), but now I turn this responsibility over to you. From now on you shall count (the days and designate the time) for the appearance of the new moon. This month. This is Nisan, and there is no other (i.e., no intercalated second Nisan to sere as the first month). With regard to Tishri it is written: And the feast of ingathering (Sukkot) at the turn of the year (the autumnal equinox) (Exod. 34:22). This teaches us that the month in which the festival called the feast of the ingathering at the turn of the year occurs is the month in which the year actually changes. However, Tishri is called the seventh month only because it comes seven months after Nisan. This month refers to Nisan. A hint of this (is the fact that it is the only month that is spoken of as the first month),⁷Nisan begins the secular year and therefore is counted as the first month. It marks the anniversary of the deliverance from Egyptian bondage. It is the month in which the reigns of kings begin, and the month from which the festivals are instituted. as Scripture states: In the first month, which is the month of Nisan (Est. 3:17), first for months, and first for festivals, since (Passover) is written first: The festival of Passover, the festival of Shavuot, the festival of Sukkot.