(10) For the land that you are about to enter to possess is not like the land of Egypt from which you have come. There the grain you sowed is watered by your own labors, like a vegetable garden; (11) but the land you are about to cross into and possess, a land of hills and valleys, soaks up its water from the rains of heaven. (12) It is a land which Hashem your God looks after, on which Hashem your God always keeps His eye, from year’s beginning to year’s end.
(א) ארבעה ראשי שנים הם. באחד בניסן ראש השנה למלכים. ולרגלים. באחד באלול. ראש השנה למעשר בהמה. רבי אלעזר ורבי שמעון אומרים באחד בתשרי. באחד בתשרי ראש השנה לשנים. ולשמיטין. וליובלות. לנטיעה. ולירקות. באחד בשבט ראש השנה לאילן. כדברי בית שמאי. בית הלל אומרים בחמשה עשר בו:
(ב) בארבעה פרקים העולם נידון. בפסח על התבואה. בעצרת על פירות האילן. בראש השנה כל באי העולם עוברין לפניו כבני מרון. שנאמר (תהלים לג, טו) היוצר יחד לבם המבין אל כל מעשיהם. ובחג. נידונין על המים:
(1) The four new years are: On the first of Nisan, the new year for the kings and for the festivals; On the first of Elul, the new year for the tithing of animals; Rabbi Eliezer and Rabbi Shimon say, on the first of Tishrei. On the first of Tishrei, the new year for years, for the Sabbatical years and for the Jubilee years and for the planting and for the vegetables. On the first of Shevat, the new year for the trees according to the words of the House of Shammai; The House of Hillel says, on the fifteenth thereof.
(2) At four times the world is judged: On Pesach, for the crops. On Shavuot, for the fruits of the tree. On Rosh Hashnah, all the world passes before Him like sheep, as it says, "He that fashioneth the hearts of them all, that considereth all their doings." (Psalms 33:15) And on Sukkot, they are judged for the water.
(יד) מרשית השנה. מראש השנה נדון מה יהא בסופה:
מרשית השנה FROM THE BEGINNING OF THE YEAR [TO THE END OF THE YEAR] — At the beginning of the year it is decided by God what will be right up to the end of it (Rosh Hashanah 8a).
[in regards to what is the 1st of Tishrai considered Rosh Hashanah] Rav Chisda teaches as Rabi Zera said, in regards to the season. This follows Rabi Eliezer that says the world was created in Tishrai.
Rav Nachman bar Yitzchok says in regards to Judgement, as it is written (Devarim 11:12) "from year’s beginning until year’s end", 'from year's beginning' the year it is judged what 'until the end' will be like. How do we knowthat refers to Tishrai? As it says (Tehilim 81:4) "Blow the Shofar at the new moon when it is covered for our Chag". Which Chag has the moon covered? It is the 1st of Tishrai.