Related for Rosh Hashanah 24:9
תנן התם התלתן משתצמח התבואה והזיתים משיביאו שליש
which means to say, every time he comes give him.<span class="x" onmousemove="('comment',' In the third year also.');"><sup>8</sup></span> So R'Judah.
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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