כדאמר רב פפא שנת עשרים שנת עשרים לגזרה שוה הכא נמי שנת ארבעים שנת ארבעים לגזרה שוה מה כאן ליציאת מצרים אף כאן ליציאת מצרים
Now since the text when referring to Ab places it in the fortieth year and again when referring to [the following] Shebat places it also in the fortieth year, we may conclude that Tishri is not the beginning of the year.<span class="x" onmousemove="('comment',' As otherwise Ab and Shebat would fall in different years.');"><sup>14</sup></span> [This, however] is not conclusive. I grant you that the former text states explicitly that [the year spoken of was] 'from the going forth from Egypt'; but how do we know that [the year mentioned in] the latter text is reckoned from the exodus?<span class="x" onmousemove="('comment',' As it simply says 'In the fortieth year', without specifying from when.');"><sup>15</sup></span>
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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