ה אי ר' יהודה בראשונה לא משכחת לה דתניא שבעה עשר יובלות מנו ישראל משנכנסו לארץ ועד שיצאו ואי אתה יכול לומר משעה שנכנסו מנו שאם אתה אומר כן נמצא בית חרב בתחילת יובל ואי אתה מוצא (יחזקאל מ, א) בארבע עשרה שנה אחר אשר הוכתה העיר
5 And you cannot assume that they counted from the moment they entered, for if you were to say so, it would be found that the [first] Temple was destroyed at the beginning of a jubilee, and you could not find [right the statement]: 'in the fourteenth year, after that the city was smitten'.<span class="x" onmousemove="('comment',' Which, as explained supra 12a, was a jubilee year.');"><sup>3</sup></span> Rather, deduct from them the seven years of the conquest and the seven during which the land was distributed, thus you find [substantiated]: 'In the fourteenth year after that the city was smitten'. But according to R'Judah you must count the seventeen years of the seventeen jubilee [cycles], and add them to these, so that it happened in the third year of a seven years cycle! - The years from the exile by Sennecherib until their return through Jeremiah are not counted.<span class="x" onmousemove="('comment',' So Rashi and Tosaf. According to tradition Jeremiah restored the ten tribes in the eighteenth year of King Josiah (v. infra ');"><sup>4</sup></span>