Related for Bekhorot 115:35
ותיפוק ליה דבעינן למעבד הכירא בחדש וישן
And yet another reason is because it is a Holy Day, and you cannot tithe on a Holy Day on account of the required marking of the tenth animal with paint.<span class="x" onmousemove="('comment',' And painting on a Holy Day is work which is forbidden. And the reason why it was fixed on the twenty-ninth day of Elul and not on the thirtieth is because in the majority of years Elul is defective i.e., twenty-nine days, and thus the thirtieth day of Elul would be Rosh Hashanah.');"><sup>23</sup></span>
Tosefta Shekalim (Lieberman)
What does it mean "half [פרס]" before Passover and "half [פרס]" before Pentecost and "half [פרס]" before of Tabernacles? R. Yose the son of R. Yehuda says: Not less than fifteen days before the [relevant] pilgrimage festival. And why is it written on the baskets [which contain the shekels in the temple] "Alef, Beit, Gimel"? They write "Alef, Beit, Gimel" on it, because they started with the first and bring out of it. When the first was empty, you bring out from the second. When the second was empty, you bring out from the third. When all three were empty, and the time came to separate the [next] appropriation, one gives from the new, but if not, from the old one.
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Tosefta Megillah
[If] the portion of the Shekalim fell [as part of the normal cycle] next to Adar, either before it or after it, we read it [at its normal time] and then we read it a second time [for purposes of Purim], and so two for the second [portion], and so too for the third, and so too for the fourth. And so too for Chanukah (בחנוכה not בפורים). They ask about the halachot of Passover on Passover, and the halachot of Shevuot on Shevuot, and the halachot of Sukkot on Sukkot. In the study hall they ask about the halachot of Passover thirty days before Passover. Rabban Shimon ben Gamaliel says, two weeks.
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