Reference for Bekhorot 115:32

ב' שבתות בא' בסיון כדאמרן בכ"ט באלול רבי אלעזר ור' שמעון לטעמייהו דאמרי

BECAUSE IT IS A HOLY DAY etc. And why not say that the reason is because we need to make a distinction between the new and the old?<span class="x" onmousemove="('comment',' And because of this we cannot fix the tithing period on the first of Tishri as then we should be tithing the new, viz., those born after the first of Tishri, which is a New Year for animals, for the old, those born before the first of Tishri.');">²²</span>

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