Reference for Bekhorot 114:27

בן עזאי אומר

ALL THOSE BORN FROM THE FIRST OF TISHRI UNTIL THE TWENTY-NINTH OF ELUL COMBINE [TO ENTER INTO ONE SHED].<span class="x" onmousemove="('comment',' An anonymous ruling in accordance with the opinion of R. Eleazar and R. Simeon, who maintain that the first of Tishri is the New Year for the purpose of tithing.');">²⁰</span>

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