Reference for Bekhorot 115:37

ר"מ אומר

BEN 'AZZAI SAYS etc. It has been taught: Said Ben 'Azzai: Since some hold the one opinion<span class="x" onmousemove="('comment',' I.e., R. Meir, who holds that the first of Elul is the New Year for tithing.');">²⁴</span>

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