לא ס"ד דכתיב (דברים א, ד) אחרי הכותו את סיחון וכי נח נפשיה דאהרן אכתי הוה סיחון קיים דכתיב
so here, [I may say that the occurrence of] the expression 'fortieth year' in the two contexts provides us with a gezerah shawah, [showing that] just as in the one case<span class="x" onmousemove="('comment',' The death of Aaron.');"><sup>19</sup></span> [the date is reckoned] from the Exodus, so in the other case<span class="x" onmousemove="('comment',' The address of Moses.');"><sup>20</sup></span> also. But how do you know that [in respect of these two incidents] that of Ab was prior? Perhaps that of Shebat was prior?<span class="x" onmousemove="('comment',' I.e., the address of Moses was prior to the death of Aaron, the fortieth year having commenced with the Tishri preceding Moses' address.');"><sup>21</sup></span> - Do not imagine such a thing. For it is written [in connection with the latter], 'After he had smitten Sihon';<span class="x" onmousemove="('comment',' Deut. I, 4.');"><sup>22</sup></span> and when Aaron died Sihon was still alive, as it is written
The Sabbath Epistle
I shall explain the verse “it will bring forth produce for the three years” (ibid. 25:21). Be aware that a minute remaining of a Biblical day is considered a full day. For example, it is written “On the eighth day the flesh of his foreskin shall be circumcised” (ibid. 12:3). If one is born on Friday one-half hour before the Sabbath commences, he is circumcised the following Friday morning, even though he has not completed seven full days. Similarly, one day in the year is considered a full year. Sometimes it is counted as a separate year and sometimes it is left as part of the previous full year. Thus it is written “you will bear your sins for forty years” (Numbers 14:34). Now this incident occurred in the second year, and God did not punish them before they sinned. The number forty was due to their not crossing the Jordan until the “tenth of the first month” (Joshua 4:19) in the forty-first year. This is in contrast to “they ate the manna forty years” (Exodus 16:35). In Scripture the “seventeenth” (1 Kings 14:21) is identical with “the eighteenth year” (ibid. 15:1); also the “nineteenth.” “The eleventh year” (2 Kings 9:29) is the same as “The twelfth year” (ibid. 8:25). Also, Ahaziah ruled for two years beginning with “the seventeenth year of Jehoshaphat” (1 Kings 22:52), yet Jehoram his brother ruled after him “in the eighteenth year of Jehoshaphat” (2 Kings 3:1). There are many similar examples.
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