Related for Rosh Hashanah 18:13
ת"ר אחד הנוטע אחד המבריך ואחד המרכיב ערב שביעית שלשים יום לפני ראש השנה עלתה לו שנה ומותר לקיימן בשביעית פחות משלשים יום לפני ראש השנה לא עלתה לו שנה ואסור לקיימן בשביעית
and it is written, and in the fourth year,<span class="x" onmousemove="('comment',' Ibid. 24.');"><sup>19</sup></span> and we learn that this year commences with Tishri from the analogy of the word 'year' in the text from the beginning of the year.<span class="x" onmousemove="('comment',' V. supra p. 31.');"><sup>20</sup></span> But why not conclude that it commences with Nisan from the analogy of the word 'year' in It is the first to you of the months of the year? - We draw an analogy to a year with which months are not mentioned from a year with which months are not mentioned, but we do not draw an analogy to a year with which months are not mentioned from a year with which months are mentioned. Our Rabbis taught: 'If one plants or bends over<span class="x" onmousemove="('comment',' A branch from a tree and plants it in the ground without separating it from the parent tree.');"><sup>21</sup></span> or grafts a tree in the year before<span class="x" onmousemove="('comment',' Lit., 'in the eve of'.');"><sup>22</sup></span> the Sabbatical year thirty days before New Year - in all three cases, [by New Year] a year has passed for him,<span class="x" onmousemove="('comment',' I.e., the thirty days count as one of the years of 'uncircumcision'.');"><sup>23</sup></span> and he can preserve the growth during the seventh year. [If he does so] less than thirty days before New Year, the interval [up to New Year] does not count as a year for him and he may not preserve the growth in the Sabbatical year