Related for Rosh Hashanah 13:2
בעל מום מי מצי אכיל ליה דקים ליה ביה שכלו לו חדשיו
[We speak of one] of which we know for certain that it has not been born prematurely.<span class="x" onmousemove="('comment',' Lit., 'that its months have been completed'.');"><sup>3</sup></span> Our Rabbis taught: On the first of Nisan is New Year for months,<span class="x" onmousemove="('comment',' I.e., the order of months commences with Nisan.');"><sup>4</sup></span>
Tosefta Rosh Hashanah (Lieberman)
[The month] Nisan is the beginning of the year for the kings, pilgrimage festivals, months, and the collection of the temple tax. Some say: Also for renting houses. How [one should understand]: "for the kings"? [Answer:] If he dies in Adar and another takes his place in Adar, the year is counted both for him and for the other. If he dies in Nisan and another takes his place in Nisan, the year is counted both for him and for the other. If [one] dies in Adar and another takes his place in Nisan, the first [year] is counted for the first and the second [year] for the second.
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Tosefta Shekalim (Lieberman)
All the congregational sacrifices are offered on the first of Nisan. And when the new moon comes in time, one sacrifice from the New, and if not, one sacrifice from the old. And if one offered [Pinge] for oneself, they were [as an offering] valid; only on the condition that they had to be handed over to the public.
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