Reference for Bekhorot 115:38

באחד באלול ר"ה למעשר בהמה בן עזאי אומר וכו':

and others the other,<span class="x" onmousemove="('comment',' I.e., R. Eleazar and R. Simeon who hold that the first of Tishri is the New Year for tithing purposes. Ben 'Assai therefore does not know which view to adopt.');">²⁵</span>

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