Quoting%20commentary for Rosh Hashanah 13:11
ותנא דידן בשנים קמיירי בחדשים לא קמיירי:
You must say that this is Tishri, and the text calls it 'seventh'. But cannot I say that it is Marheshvan, and by 'seventh' is meant the seventh to Iyar? - We require 'gathering in', and this we have not [in Marheshvan].
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