Reference for Taanit 19:14
איבעיא להו יום ששים כלפני ששים או כלאחר ששים ת"ש רב אמר יום ששים כלאחר ששים ושמואל אמר יום ששים כלפני ששים
Rab said: The sixtieth day is counted with those that follow it; and Samuel said: With those that precede it.<span class="x" onmousemove="('comment',' [R. Hananel and Aruch reverse the opinions of Rab and Samuel.]');"><sup>23</sup></span> R'Nahman said: The mnemonic for this is, the highlands need water, but the lowlands do not.<span class="x" onmousemove="('comment',' Rab came from Palestine which is mountainous and so needed more rain, while Samuel came from Babylonia which was well irrigated and therefore needed less rain. [R. Hananel and Aruch (v. n. 6) : Samuel's place was Nehardea which was situated higher and consequently in greater need of rain at an earlier period than Sura, the place of Rab.]');"><sup>24</sup></span> R'Papa said: The halachah is that the sixtieth day is counted with those that follow it.<span class="x" onmousemove="('comment',' And the words 'give dew and rain' are said earlier.');"><sup>25</sup></span>