Study Guide Rosh Hashanah 8 This week of learning is sponsored by Beth Hait "in memory of Dr. Chaya Gorsetman, a lifelong learner and gifted educator who inspired me to start learning the daf at the beginning of this cycle."  Today's daf is sponsored by Adeena and Marc Haber for a refuah shleima for their son Yair Amitai ben Adeena Rachel who is undergoing a medical procedure today. And anonymously in honor of the yahrtzeit of Rachel Imeinu "Rachel bat Lavan". What is the source of the debate between Rabbi Meir and Rabbi Shimon/Rabbi Elazar regarding the date for the animal tithes? First, it is suggested that they both derive it from the same verse (Tehillim 65:14) discussing what time of year sheep conceive sheep. However, after raising a question with the interpretations of Rabbi Shimon/Rabbi Elazar, they conclude that they each derive it from a comparison to tithes on food, each comparing it in a different manner. The Mishna had stated the first of Tishrei is Rosh Hashanah for years. Rav Papa says this refers to documents, and this is explained to be referring to ones written with the years of gentile kings, otherwise, it would conflict with the beginning of the Mishna. However, a question is raised against this as Rav Chisda, an amora, made the distinction between Jewish and gentile kings and why would an amora teach something already stated in the Mishna? The Gemara brings two answers. An alternate explanation is brought – that “years” means for judgment, that God judges us on the first of Tishrei for that year. This is derived from Tehillim 91:5. Several other drashot on that verse are brought. The first of Tishrei is Rosh Hashanah for Shmita. From what verse is this derived? It is also Rosh Hashanah for the jubilee year. This matches Rabbi Yishmael, son of Rabbi Yochanan ben Broka’s opinion, as the rabbis hold that it starts on Yom Kippur. Two braitot that deal with the debate between them are brought.