משנה אויף דברים 12:5

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.

Rabbi Joshua and Rabbi Papias testified concerning the offspring of a peace-offering, that it can be brought as a peace-offering, whereas Rabbi Eliezer says that the offspring of a peace-offering cannot be brought as a peace-offering. But the sages say: it can be brought. Rabbi Papias said: “I testify that we had a cow, which was a peace-offering, and we ate it at Passover, and its offspring we ate as a peace-offering at the [next] festival.