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.

At four set times the world is judged: On Pesah in respect to the produce. On Shavuot in respect to the fruit of the tree. On Rosh Hashanah all the people of the world pass before Him like a division of soldier [a numerus], as it says, “He who fashions the hearts of them all, who discerns all their doings” (Psalms 33:15). And on Sukkot they are judged in respect of rain.

There are six months [at the beginning of which] messengers go out.On Nisan because of Pesah; On Av because of the fast. On Elul because of Rosh Hashanah. On Tishri because of the setting of the festivals. On Kislev because of Hanukah. And on Adar because of Purim. When the Temple stood, they used also to go out to report Iyar because of Pesah Katan (Pesah Sheni).

On account of two months they profane Shabbat: on account of Nissan and Tishri, for on those months messengers go forth to Syria and in them the dates of the festivals are fixed. When the Temple stood they used to profane Shabbat for all the months, in order that the sacrifice might be offered on the right day.

Whether [the new moon] was seen clearly or was not seen clearly, they profane Shabbat on account of it. Rabbi Yose says: if it was been seen clearly they do not profane Shabbat on account of it.

If a father and a son have seen the new moon, they should both go [to Jerusalem], not that they can join together as witnesses but so that if one of them is disqualified the other may join with another witness. Rabbi Shimon says that a father and son and all relatives are eligible to testify to the appearance of the new moon. Rabbi Yose said: it happened once that Tobias the doctor saw the new moon in Jerusalem along with his son and his freed slave. The priests accepted his evidence and that of his son and disqualified his slave. But when they appeared before the court they accepted his evidence and that of his slave and disqualified his son.

And these are they which are not qualified [to be witnesses or judges]: A dice player, a usurer, pigeon racers, or traffickers in Seventh Year produce, and slaves. This is the general rule: any testimony for which a woman is not qualified, they too are not qualified.

If one who has seen the new moon and is not able to walk [to Jerusalem] on foot, he may be brought on a donkey or even in a litter [on Shabbat]. If they [the witnesses] are likely to be attacked, they may take sticks [to defend themselves]. If the distance is great [to Jerusalem], they may take provisions with them, since for as much as a night and a day’s journey they were allowed to profane Shabbat and go out to testify concerning the new moon, as it says: “These are the appointed times of the Lord … which you shall proclaim at their appointed time” (Leviticus 23:4).