Related for Rosh Hashanah 18:12
וליגמר שנה שנה מניסן דכתיב (שמות יב, ב) ראשון הוא לכם לחדשי השנה דנין שנה שאין עמה חדשים משנה שאין עמה חדשים ואין דנין שנה שאין עמה חדשים משנה שיש עמה חדשים:
- This means that when liberation is carried out in the land it is carried out abroad, and when it is not carried out in the land it ne not be carried out abroad. AND FOR PLANTATION. How do we know this [from the Scripture]? - Because it is written, Three years [it shall be] uncircumcised,<span class="x" onmousemove="('comment',' Lev. XIX, 23.');"><sup>18</sup></span>
Tosefta Rosh Hashanah (Lieberman)
How [one should understand]: "for tree planting"? [Answer:] No matter whether one plants, cuts down, or grafts thirty days before the beginning of the year, [this period] shall be counted to him as a year, and it is lawful to take care of it in the 7th year. [If the period] is less than that, it shall not count as a year for him, and it is forbidden to take care of it in the 7th year. And the fruits of this tree planting are forbidden until the fifteenth of the Shvat, when pertaining to the Orla provisions, as Orla, when pertaining to the fourth year provisions, as in the fourth year.
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