Related for Gittin 107:1
ואין מונין לשבתות
, but they do not reckon from Sabbaths. An alternative reason is that Israel are suspect with regard to the Sabbatical year but not with regard to Sabbath. Why give an alternative reason? — What he meant was this. Should you object that it sometimes happens that the thirtieth day [before the New Year of the Sabbatical year]<span class="x" onmousemove="('comment',' If a tree was planted more than thirty days before the entry of the Sabbatical year, that period was counted as one of the years of 'uncircumcision'. Hence if the thirtieth day before the Sabbatical year fell on a Sabbath, and he planted on it, this would be remembered and might be taken as a precedent. How then can you say that the Jews do not reckon from Sabbaths? ');"><sup>1</sup></span>