וְחַ֤ג שָׁבֻעֹת֙ תַּעֲשֶׂ֣ה לְךָ֔ בִּכּוּרֵ֖י קְצִ֣יר חִטִּ֑ים וְחַג֙ הָֽאָסִ֔יף תְּקוּפַ֖ת הַשָּׁנָֽה׃
칠칠절 곧 맥추의 초실절을 지키고 가을에는 수장절을 지키라
Midrash Tannaim
Take heed of the month of Spring: Take heed that Passover be during the time of Spring. From here [we see] that the court is commanded to intercalate the year in order that the years be solar years and all of the holidays be in their times. And what are their times? Passover during the Spring, as it is stated: Take heed of the month of Spring. [Shavuot] during the harvest and during the first fruits, as it is stated: And the feast of the harvest, of the first fruits of your work (Exodus 23:16). And the festival [Sukkot] during the ingathering [of the produce] and during [the change of] the season, as it is written : and the feast of ingathering at the turn of the year (Exodus 34:22). However we did not hear what to intercalate. But when it states, Take heed of the month of Spring and keep the Passover, [it is to] keep Passover for the Spring and the Spring for Passover, such that the Spring come in its time. How is this? Intercalate Adar, such that Passover come in the Spring.
Mekhilta DeRabbi Yishmael
"This month": Nissan. You say it is Nissan. But perhaps it was some other month of the year? It is written (Exodus 23:16) "And the festival of the ingathering (Succoth) at the end of the year," (Ibid. 34:22) "And the festival of the ingathering at the turn of the year." In which month is there ingathering and turning (from one solstice to another) and the expiration of a year? Tishrei. After learning that the seventh month is Tishrei, we infer that the first month is Nissan. And even though there is no proof for this, it is intimated in (Esther 3:7) "In the first month, the month of Nissan."
Mekhilta DeRabbi Yishmael
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."