1)

(a)We learn in a Beraisa that the Chachmei Yisrael reckon the Flood (i.e. the years of the world) from Tishrei (like Rebbi Eliezer), and the seasons, from Nisan (like Rebbi Yehoshua). In fact - we presume the world to have been created in Nisan, and the reason that we reckon the years from Tishrei is because it is the Rosh Hashanah for years (i.e. the world is judged then).

(b)The Chachmei Umos ha'Olam - reckon the years too, from Nisan.

2)

(a)The Tosefta lists vegetables, Ma'asros and Nedarim among the things for which Tishrei is Rosh Hashanah. By vegetables - the Tana means Ma'aser Yerek.

(b)'Vegetables' is not included in 'Ma'asros' - because Ma'aser Yerek is only mi'de'Rabanan, whereas the Tosefta is discussing only Ma'asros that are d'Oraisa (i.e. that of corn, wine and oil).

(c)The Tana puts 'vegetables' first - precisely because it is d'Rabanan, since, whatever is d'Rabanan is particularly precious in his eyes.

(d)The Tana of our Mishnah does not include 'Ma'asros' in his list - because he already mentions Yerakos, and if Tishrei is the New Year for Ma'aser Yerek (which is only d'Rabanan), then it is certainly the New Year for Ma'aser Dagan which is d'Oraisa, and it is not necessary to mention it!

3)

(a)The Tana of the Tosefta refers to ...

1. ... 'Ma'asros' (in the plural) and not just 'Ma'aser' - in order to incorporates Ma'asar Behemah in his list.

2. ... 'Yerakos' and not just 'Yerek' - because he incorporates two kinds of vegetables; one which is sold in bundles (and which becomes ready for Ma'asering as soon as it is tied in bundles; the other, which is not sold in bundles (and which becomes ready for Ma'asering after it has been made into a pile - like corn).

4)

(a)In any of the six years of the Shemitah cycle, if one has vegetables that are picked around Rosh Hashanah time - one must take care to Ma'aser those that were picked before Rosh Hashanah and those that are picked afterwards, separately.

(b)One must take additional care to note the current year of the cycle - because on the first, second, fourth and fifth years one separates Ma'aser Sheni, and on the third and sixth years, Ma'aser Ani.

5)

(a)Rebbi Yehoshua ben Levi learns from the Pasuk ...

1. ... "Ki Sechaleh l'Aser Tevu'ascha ba'Shanah ha'Shelishis Sh'nas ha'Ma'aser" - that, in the third and sixth years only one of the two Ma'asros (i.e. Ma'aser Rishon to the Levi, but not Ma'aser Sheni) that applies in the previous two years, applies.

2. ... which refers to Ma'aser as an inheritance - that Ma'aser Rishon, like an inheritance, does not cease to be functional (even in the third and the sixth years).

(b)If not for this Hekesh, we would have explained that one gives only Ma'aser Ani in the third and the sixth years - specifically Ma'aser Ani, because the Pasuk specifically writes there "la'Ger la'Yasom v'la'Alamanah ... ".

(c)Rebbi Yehudah in a Beraisa learns from the Pasuk "u'Va ha'Levi" that the Levi comes whenever he likes to take Ma'aser - throughout the six years of the Shemitah cycle.

(d)Rebbi Eliezer ben Yakov - queries Rebbi Yehudah's need to learn it from there, since we can learn it from the Pasuk which refers to Ma'aser as an inheritance, corroborating Rebbi Yehoshua ben Levi.

6)

(a)A person who makes a Neder denying himself benefit from his friend for 'a year' - is forbidden to have benefit for a full twelve months (from day to day); whereas 'this year' implies only until the Rosh Hashanah.

(b)The Beraisa gives the minimum duration of the latter Neder - as one day (i.e. even if he made the Neder on the twenty-ninth of Elul.

(c)Even Rebbi Elazar (who, we learned earlier, holds that less than thirty days is not called a year) will agree with this - because a Neder depends upon whatever the person undertakes; and in this case, he undertook abstention, which he fulfilled (even if it was only for one day).

(d)Tishrei is the New Year for Nedarim, rather than Nisan - because Nedarim always follows the way people think, and when a person says 'this year', he normally has in mind 'until Rosh Hashanah'.

7)

(a)The Mishnah in Ma'asros states that the year for fenugreek is from the time it grows (rather than from the time it is picked, like other vegetables) - meaning the time it has grown large enough to be eaten in the form of seeds (fenugreek that is ready to be eaten when it is fully-grown, is no different than any other vegetable).

(b)The year of grain and olives - is determined by the time they have grown to one third of their growth.

8)

(a)Rav Asi Amar Rebbi Yochanan in the name of Rebbi Yosi Hagelili learns from the fact that the Torah in Vayeilech refers to the Sukos following the Shemitah, as the Shemitah year - that produce that has grown to one third of its growth before Rosh Hashanah of the eighth year, is considered Shemitah produce, even though for the most part, it grew in the eighth year.

(b)We did not bother to inquire about the source for vegetables going after the time they are picked, or trees after the time the fruit buds - because these Ma'asros are only d'Rabanan, and we do not require a source (though later in the Sugya, we will see why the Rabanan instituted it).

(c)When we suggest that perhaps the Pasuk is speaking even when the produce and the olives have not yet begun to grow - we mean to ask that perhaps what the Torah wants to teach us is that the Isur of Shemitah extends until Sukos.

(d)We refute this suggestion however, by referring to the Pasuk "v'Chag ha'Asif b'Tzeis ha'Shanah" - meaning the Chag of harvesting; and Chazal know that whatever is harvested on Sukos must have grown at least one third by Rosh Hashanah.

(e)The Torah cannot simply be coming to tell us that Sukos coincides with the ingathering of the crops - because we already know that from "b'Ospecha" (which is written in the same Pasuk).