Talmud su Deuteronomio 15:1

From where for remission of debts? At the end of seven years make remission of debts¹⁸⁰Deut. 15:1. Different Babli 8b.. Since years are counted from Tishre, also remission of debts is counted from Tishre. For Jubilee periods¹⁸¹Note the spelling which indicates a pronunciation yubilot. from where? You shall count for yourselves seven Sabbatical periods of year, seven years seven times¹⁸²Lev. 25:8.. Since years and Sabbaticals are counted from Tishre, also Jubilee periods are counted from Tishre. They objected, is it not written¹⁸³Lev. 25:9. The objection is from the part of the verse not quoted, that the proclamation of the Jubilee is made on the day of Atonement, not on New Year’s Day., you shall sound the shofar of cheer in the seventh month, etc. Rebbi Jonah and Rebbi Yose, both in the name of Rebbi Samuel bar Rav Isaac: So that all months of the year be equal and no month be divided into two years¹⁸⁴Since months follow the moon and years the sun, there is no intrinsic reason to adapt months to years.. They objected, did we not state, “on the first of Shevaṭ is New Year for trees following the House of Shammai; the House of Hillel say, on the fifteenth of it”? Then not all months of the year are equal and a month is divided into two years¹⁸⁵For the House of Hillel the reason given to prefer New Year’s day to the Day of Atonement does not hold. In effect the first 10 days of the Jubilee are somewhat in limbo; the laws of the Jubilee are
enforceable only after the Day of Atonement. Babli 8b..