Reference for Yevamot 29:14

אחד כדברי ב"ש ואחד כדברי ב"ה ש"מ עשו

and the other<span class="x" onmousemove="('comment',' The 'second tithe'. ');">³⁷</span> in accordance with the ruling of Beth Hillel.<span class="x" onmousemove="('comment',' Who, maintaining that the new year for trees does not begin until the fifteenth of Shebat, regard the first day of the month as still belonging to the concluding year, i.e., the second of the cycle in which the 'second tithe' is due. 'Er. 7a, R.H. 14a. ');">³⁸</span> This proves that they<span class="x" onmousemove="('comment',' Beth Shammai. ');">³⁹</span>

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