ו בן עזאי אומר בכ"ט באדר בא' בסיון: במאי קמיפלגי ר"ע ובן עזאי ר"ע סבר אדר הסמוך לניסן זימנין מלא וזימנין חסר זימנין דמיקלע ביום ל' וזימנין דמיקלע בכ"ט ומשום הכי לא קביע ליה זמן ובן עזאי סבר אדר הסמוך לניסן לעולם חסר הילכך קביע ליה זמן בכ"ט באדר
6 [i.e., thirty days] sometimes defective [i.e., twenty-nine days] so that sometimes the Peras of Passover falls on the thirtieth of Adar and sometimes it falls on the twenty-ninth of Adar and for this reason he does not fix the time for the Peras. But Ben 'Azzai holds that the month of Adar which is next to Nisan is always defective; consequently he fixes the time for the Peras on the twenty-ninth of Adar. And the reason why he fixes the first of Siwan<span class="x" onmousemove="('comment',' And does not say fifteen days before Pentecost, in the same way as he mentions fifteen days before Passover as a period of tithing.');"><sup>11</sup></span> is that since animals are not plentiful,<span class="x" onmousemove="('comment',' Between Passover and Pentecost, animals being then few in number.');"><sup>12</sup></span> if you therefore say that he should tithe earlier,<span class="x" onmousemove="('comment',' Viz., fifteen days before Pentecost.');"><sup>13</sup></span> by the time the festival arrives, he will have finished eating them [the animals]. ON THE TWENTY-NINTH DAY OF AB etc. Ben 'Azzai follows the opinion he expresses when he Says: THOSE BORN IN ELUL ARE TITHED BY THEMSELVES.<span class="x" onmousemove="('comment',' We cannot tithe those born in Elul for those born in Ab, in case the first of Elul is the New Year for the tithing of animals and we should thus be tithing the new for the old. We cannot also tithe the animals born in Tishri for those born in Elul, in case the first of Tishri is the New Year for tithing purposes. Since therefore there is a doubt whether the first of Elul or the first of Tishri is the New Year for tithing, those born in Elul are tithed amongst themselves. And for this reason the tithing Period of those born in summer is not fixed for the twenty-ninth of Elul i.e., the Peras of Tabernacles, so as not to combine the animals born in Ab with those born in Elul, which would be tithing the new for the old. On the other hand, we do not fix the period earlier than the twenty-ninth of Ab because we must defer the period of tithing to as near to the Festival as possible.');"><sup>14</sup></span>