Related for Rosh Hashanah 15:13
אלא הא דאמר רב חסדא לא שנו אלא למלכי ישראל אבל למלכי אומות העולם מתשרי מנינן רב חסדא מתניתין אתא לאשמועינן
Now R'Meir was of opinion that the tithe of cattle is put on the same footing as the tithe o corn in this way: just as corn becomes liable to tithe, soon after it reaches completion,<span class="x" onmousemove="('comment',' I.e., after it has become thoroughly dried in the fields, in Elul, v. infra 12a.');"><sup>9</sup></span> so cattle becomes liable to tithe soon after it reaches completion.<span class="x" onmousemove="('comment',' I.e., after it is born, in Ab.');"><sup>10</sup></span>
Tosefta Rosh Hashanah (Lieberman)
At the beginning of the year, all who have come into the world are passing before him [god] as a military unit; because it says: "He created their heart together" etc. And it says [further]: "Blow the horn on the new moon, at the full moon of our festival". And it says [further]: "For this is the statute of Israel, the law of the God of Jacob". Has the court sanctified the month, the process begins before him, and if the court has not done so, the process does not begin.
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