Related for Rosh Hashanah 24:8
ואימא ניסן בנדרים הלך אחר לשון בני אדם
[He gives] first tithe an tithe of the poor, and the second tithe is omitted. Should perhaps the first tithe also be omitted? - [Not so], because it says, and the Levite shall come,<span class="x" onmousemove="('comment',' Deut. XIV, 29.');"><sup>7</sup></span>
Tosefta Rosh Hashanah (Lieberman)
How [one should understand]: "for the vows"? [Answer:] If one has been forbidden by a vow to use another for a year, he counts twelve months from this specific day and onward. But if he says: For this year, even if he has denied himself the benefit of it by the vow only on the first in Elul, [the obligation] is only up to the first of Tishrei.
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