§ Rabbi Yoḥanan said: From where is it derived that one counts the years of kings’ reigns only from Nisan? As it is stated: “And it came to pass in the four hundred and eightieth year after the children of Israel were come out of the land of Egypt, in the fourth year of Solomon’s reign over Israel, in the month Ziv, which is the second month, that he began to build the house of the Lord” (I Kings 6:1). This verse juxtaposes the reign of Solomon to the exodus from Egypt: Just as one counts the years since the exodus from Egypt from Nisan, when the Jewish people left Egypt, so too, one counts the years of Solomon’s reign from Nisan. The Gemara asks: And from where do we derive that we count the years from the exodus from Egypt themselves from Nisan? Perhaps we count them from Tishrei. The Gemara answers: It should not enter your mind to say this, as it is written: “And Aaron the priest went up to Mount Hor at the commandment of the Lord, and died there, in the fortieth year after the children of Israel were come out of the land of Egypt, in the fifth month, on the first day of the month” (Numbers 33:38), and it is later written: “And it came to pass in the fortieth year, in the eleventh month, on the first of the month, that Moses spoke to the children of Israel” (Deuteronomy 1:3). From the fact that when the Bible speaks of the month of Av, which is the fifth month, it calls that year “the fortieth year,” and when it speaks of the following Shevat, it also calls that year “the fortieth year,” the implication is that the New Year does not begin in Tishrei. Were it the case that the New Year begins in Tishrei, Av and the following Shevat would not be in the same year because the year would have changed in Tishrei. The Gemara raises an objection: Granted, in this case of Aaron’s death it is explicitly stated that the year is counted from the exodus from Egypt, as it states: “In the fortieth year after the children of Israel were come out of the land of Egypt.” But with regard to this other incident of Moses’ oration, from where is it known that the year is counted from the exodus from Egypt? Perhaps it is forty years since the establishment of the Tabernacle in the wilderness. The Gemara answers: In accordance with what Rav Pappa said in a different context, that the meaning of one instance of the expression “the twentieth year” may be inferred from another instance of the expression “the twentieth year” by way of a verbal analogy, here too, the meaning of one instance of the expression “the fortieth year” may be inferred from another instance of the expression “the fortieth year” by way of a verbal analogy: Just as here, with regard to Aaron’s death, the count is from the exodus from Egypt, so too, here, with regard to Moses’ oration, although this is not stated explicitly, the count is from the exodus from Egypt.
