R. Shimon ben Lakish: Even the names of angels were brought with those that returned from Bavel.

Firstly, the Pasuk states (Yishayahu 6, 6), "One of the Serafim flew to me''. A 2nd Pasuk states (Yishayahu 6, 2), "Serafim were standing above''. A 3rd Pasuk states (Daniel 9, 21), "when the man Gavriel''. A 4th Pasuk states (Daniel 10, 21), "except Michael your prince''.

What is the source that Shemita cycles are counted from Tishrei? The Pasuk states (Devarim 15, 1), "At the end of seven years you shall observe the Shemita year''. Just as years are counted from Tishrei, so Shemitos are counted from Tishrei.

What is the source that Yovel cycles are counted from Tishrei? The Pasuk states (Vayikra 25, 8), "You shall count for yourself seven cycles of Shemita, seven years seven times.'' Just as years and Shemita cycles are counted from Tishrei, so Yovel cycles are counted from Tishrei.

Question: The Pasuk states (Vayikra 25, 9), "You shall sound the Shofar with a Teru'ah sound in the 7th month etc.''...?

R. Yona/ R. Yosi quoting R. Shmuel bar Rav Yitschak: In order that all of the months of the year will be equal. There should not be one month divided between two years.

Question (Mishnah): Beis Shamai - The 1st of Shevat is the New Year for trees. Beis Hillel - on the 15th of Shevat. According to Beis Hillel, not all months are equal as we find one month being divided between two years.