- First day of Nissan is the New Year for Kings and for Festivals
- First day of Elul is the New Year for animal tithes: Rabbis Elazar and Shimon say it is the first of Tishrei
- First day of Tishrei is the New Year for counting years - where planting and tithing vegetables are prohibited from that date on Sabbatical and Jubilee years
- First day of Shevat is the New Year for the tree, also regarding tithing, as taught by Beit Shammai. Beit Hillel say this is the 15th of Shevat
The Gemara continues its discussion of the New Year for Kings:
- Numbers (21:1) teaches that the king of Arad heard that Israel would come through Atharim and he fought against Israel
- what did he hear? Of the death of Aaron.
- what did he see? The clouds leave the camp of Israel
- Rabbi Abbahu, Reish Lakish discuss
- the word vayiru as they saw OR they were seen
- the word ki which can mean if, perhaps, but, and because
- The Gemara discusses different translations of the King's name
The Gemara discusses a complicated recounting of dates to better understand the establishment of the Tabernacle and to counter the argument regarding the New Year for Kings
- Rav Chisda: Years of Jewish Kings are counted from the First of Nisan; Gentile Kings are counted from Tishrei
- Artachshast, or Artaxerxes, was King Achasveros' son
- The rabbis debate whether Kislev or Nisan marked the twentieth year of Artachshast's rule
- The rabbis recount Nechemya's stories of Artachshast
- Rav Yosef and Rabbi Abbahu argue about how to measure the reign of Gentile Kings
The daf ends with another reference to names. Artachshast may have also been called Darius and Cyrus. Cyrus refers to his virtuousness.
We learn that kings who are virtuous might follow Israel's dates... but what makes a king virtuous? If one is a Gentile, is it necessary to be like a Jew to be virtuous? What if one follows the Noahide laws and also follows his or her own religious rules? How do we measure virtuousness in one who is not obligated to follow known guidelines?
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